L'Éthique Est-Elle (Vraiment) Une Compétence Clef Des Auditeurs Légaux ? Une Approche Par L'Evaluation Des Compétences Dans Les Big Four
The aim of this paper is to conduct to a better understanding of the place and management of ethical skills in Big Four. Do ethical skills really matter in auditing firm? We try to answer this question by using structuration theory of Giddens and more specifically the notion of ‘duality of structure'. Our methodological approach uses discourse analysis from auditors and evaluation practices of their professional skills. Indeed, if ethics is considered as a key skill, it should be evaluated by human ressources management. The results of this research reveal a discordance between discourse and practices in Big Four which can been explainded by different factors.
|Date of creation:||10 May 2010|
|Date of revision:|
|Publication status:||Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM, 2010|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00479507|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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