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La culture organisationnelle des cabinets comptables aquitains, perçue par les experts comptables stagiaires : proposition d'une typologie

Author

Listed:
  • Christian Prat Dit Hauret

    (IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

L'objet de la recherche est d'étudier la culture organisationnelle des cabinets d'expertise comptable et de commissariat aux comptes, perçue par les experts comptables stagiaires. L'échelle de mesure de O'Reilly a été validée. Une analyse discriminante a mis en évidence quatre groupes de cabinets : les fonceurs, les pragmatiques, les humanistes et les frileux.

Suggested Citation

  • Christian Prat Dit Hauret, 2004. "La culture organisationnelle des cabinets comptables aquitains, perçue par les experts comptables stagiaires : proposition d'une typologie," Post-Print halshs-00594075, HAL.
    • Handle: RePEc:hal:journl:halshs-00594075
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594075
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