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La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?

Author

Listed:
  • Marie-Andrée Caron

    (ESG - UQAM - Université du Québec à Montréal = University of Québec in Montréal)

  • Hugues Boisvert

    (Chaire internationale CMA - HEC Montréal - HEC Montréal)

  • Alexander Mersereau

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

Abstract

The stereotypical accountant (bean counter) has been addressed extensively in the literature, even though normative works staunchly portray accountants as business partners. The validity of the accountant's role as business partner has often been called into question and its implementation has proven difficult. To transcend the duality between bean counter and business partner, we propose a cultural approach that emphasizes heterogeneous factors the accounting practice. This paper examines the way the accounting practice is carried out in organizations, specifically the activities performed by accountants and the orientation of their role. Four profiles of the accounting profile in organizations emerge. These profiles illustrate the transformation of the accounting practice at the individual, interpersonal and collective levels, and highlight the forces of both inertia and transformation.

Suggested Citation

  • Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2008. "La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?," Post-Print halshs-00522425, HAL.
    • Handle: RePEc:hal:journl:halshs-00522425
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522425
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    References listed on IDEAS

    as
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    Cited by:

    1. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.

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