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Echec de l'isomorphisme : première tentative d'organisation de la profession comptable au Maroc (1947-1954)

Author

Listed:
  • Sami El Omari

    (Management Research Centre - ESC Toulouse)

Abstract

Cette recherche se propose d'expliquer la première forme d'organisation de la profession comptable au Maroc à travers la notion d'isomorphisme et ses trois formes développées par DiMaggio et Powell (1983). Malgré les pressions institutionnelles qui se sont exercées pour influencer cette réforme, la résidence générale du protectorat français sur le Maroc a choisi d'élaborer la loi la plus adaptée à la réalité marocaine à ce moment. L'intérêt de la recherche est double : l'utilisation de la théorie néo-institutionnelle pour expliquer un processus de professionnalisation et l'exploration d'un contexte d'évolution de la comptabilité et de la profession comptable très peu étudié (le contexte colonial français).

Suggested Citation

  • Sami El Omari, 2006. "Echec de l'isomorphisme : première tentative d'organisation de la profession comptable au Maroc (1947-1954)," Post-Print halshs-00548122, HAL.
    • Handle: RePEc:hal:journl:halshs-00548122
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548122
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    References listed on IDEAS

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