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Iso 9001 : Les Enjeux Du Recours A Un Referentiel Qualite Supplementaire Pour La Profession Comptable

Author

Listed:
  • Carole Grillet

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

L'objectif de notre article est de déterminer les enjeux principaux de l'obtention de la norme ISO 9001 pour un cabinet d'expertise comptable. Les théories des conventions et du signal nous fournirons des éléments de compréhension de la réaction de la profession comptable face à la certification ISO. Une étude exploratoire nous fournira également des pistes de recherche futures.

Suggested Citation

  • Carole Grillet, 2005. "Iso 9001 : Les Enjeux Du Recours A Un Referentiel Qualite Supplementaire Pour La Profession Comptable," Post-Print halshs-00581210, HAL.
    • Handle: RePEc:hal:journl:halshs-00581210
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581210
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    References listed on IDEAS

    as
    1. Henri Isaac, 1998. "Les normes de qualité dans les services professionnels: une lecture des pratiques à travers la théorie des conventions," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 89-112, June.
    2. repec:dau:papers:123456789/3220 is not listed on IDEAS
    3. Sophie Renault, 2000. "La certification dans l'entreprise relationnelle : entre soumission et coproduction," Post-Print hal-02487105, HAL.
    4. George A. Akerlof, 1970. "The Market for "Lemons": Quality Uncertainty and the Market Mechanism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 84(3), pages 488-500.
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