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La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie

  • Serge Évraert

    (Université de Bordeaux 4)

  • Christian Prat dit Hauret

    (Université de Bordeaux 4)

Registered author(s):

    (VF)L'objet de la recherche est d'étudier la culture organisationnelle perçue par les dirigeants associés du cabinet. L'échelle de mesure de O'Reilly et al. (1991) a été validée. Trois groupes de cabinets ont été mis en évidence:les innovants, les incertains et les collectifs. L'esprit d'équipe, le sens du résultat et, dans une moindre mesure, le respect des collaborateurs semblent structurer fortement le projet du cabinet. (VA)This paper examines the organizational culture of accounting firms perceived by partners. The O'Reilly et al. (1991) scale has been validated. Three types of accounting firms emerged:innovative, doubtful, collective. Team orientation, results orientation and respect for people seem to structure the partners project.

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    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 6 (2003)
    Issue (Month): 4 (December)
    Pages: 5-24

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    Handle: RePEc:dij:revfcs:v:6:y:2003:i:q4:p:5-24
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    1. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    2. A. Meltzer & Peter Ordeshook & Thomas Romer, 1983. "Introduction," Public Choice, Springer, vol. 41(1), pages 1-5, January.
    3. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
    4. Pratt, Jamie & Beaulieu, Phil, 1992. "Organizational culture in public accounting: Size, technology, rank, and functional area," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 667-684, October.
    5. A. P. Thirlwall, 1983. "Introduction," Journal of Post Keynesian Economics, M.E. Sharpe, Inc., vol. 5(3), pages 341-344, April.
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