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Les vérificateurs des informations sociétales : typologie des stratégies de promotion des missions de vérification sur les sites internet

Author

Listed:
  • Claire Gillet-Monjarret

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School, Labex Entreprendre - UM - Université de Montpellier)

Abstract

En France, certaines entreprises sont soumises de façon réglementaire à la réalisation d'une vérification des informations sociétales. Il existe un quasi-monopole de la profession comptable sur le marché de la vérification sociétale (VS) et notamment des Big 4, considérés comme des entreprises de services professionnels (Professional Service Firms, PSF). L'étude s'appuie sur la théorie sociologique des professions et de la légitimité pour analyser le marché de la VS. Dans cette recherche, nous nous intéressons aux stratégies de légitimation des missions de VS. Nous avons réalisé une analyse discursive de la promotion de ces missions sur les sites internet des vérificateurs. Les résultats mettent en évidence différentes stratégies de promotion de la réalisation des missions de VS visant à légitimer leurs nouvelles compétences et pouvant être apparentées à différentes formes de savoirs.

Suggested Citation

  • Claire Gillet-Monjarret, 2024. "Les vérificateurs des informations sociétales : typologie des stratégies de promotion des missions de vérification sur les sites internet," Post-Print hal-04573494, HAL.
    • Handle: RePEc:hal:journl:hal-04573494
    as

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