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Les mesures du développement des cabinets d'audit internationaux : vers un élargissement du champ des mesures par le concept de légitimité

  • Sana Saidi Sellami

    (Centre de Recherche en Gestion - Université Toulouse le Mirail - Toulouse II)

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    Notre article s'intéresse aux mesures du développement des cabinets d'audit internationaux. Ce phénomène est appréhendé à travers deux concepts distincts, à savoir le concept de « notoriété » et de « légitimité ». Dans la littérature, ces concepts sont approximés par des mesures économiques, sociales et culturelles. Notre principal apport consiste à montrer que, au-delà des mesures économiques communément utilisées par les chercheurs et les praticiens, la mobilisation du concept de légitimité organisationnelle, issu de la typologie de Suchman (1995), permet de compléter le tableau des mesures du développement des cabinets d'audit internationaux.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/59/69/PDF/p71.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00525969.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525969
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525969/en/
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    1. R. J. Briston & M. J. M. Kedslie, 1997. "The internationalization of British professional accounting: the role of the examination exporting bodies," Accounting History Review, Taylor & Francis Journals, vol. 7(2), pages 175-194.
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