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Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain

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  • David Autissier

    (ESA, Université de Paris 12)

Abstract

this paper uses the ESR model (Enaction, Selection, Retention) of K.E. Weick [1979] to address the question : how do managers understand messages contained in internal auditing reports ? The research uses the ESR model to examine empirical data extracted by eleven internal auditing missions in Électricité de France. This research proposes three models of internal auditing knowledge and one hypothesis of assimilation concerning management messages.

Suggested Citation

  • David Autissier, 2001. "Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 5-30, March.
    • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q1:p:5-30
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    References listed on IDEAS

    as
    1. Swieringa, Robert J. & Weick, Karl R., 1987. "Management accounting and action," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 293-308, April.
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    More about this item

    Keywords

    auditing; Weick; knowledge; behavior; qualitative research.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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