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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

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  • Sana Saidi Sellami

    (Centre de Recherche en Gestion - UT2J - Université Toulouse - Jean Jaurès - UT - Université de Toulouse)

Abstract

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.

Suggested Citation

  • Sana Saidi Sellami, 2008. "Les mesures du développement des cabinets d'audit internationaux : vers un élargissement du champ des mesures par le concept de légitimité," Post-Print halshs-00525969, HAL.
    • Handle: RePEc:hal:journl:halshs-00525969
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525969
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    References listed on IDEAS

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    1. Blake E. Ashforth & Barrie W. Gibbs, 1990. "The Double-Edge of Organizational Legitimation," Organization Science, INFORMS, vol. 1(2), pages 177-194, May.
    2. 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.
    3. Campbell, Terry L. & McNiel, Douglas W., 1985. "Stochastic and nonstochastic determinants of changes in client-industry concentrations for large public-accounting firms," Journal of Accounting and Public Policy, Elsevier, vol. 4(4), pages 317-328.
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