Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain

David Autissier ()
Additional contact information
David Autissier: ESA, Université de Paris 12

Revue Finance Contrôle Stratégie, 2001, vol. 4, issue 1, pages 5-30

Abstract: this paper uses the ESR model (Enaction, Selection, Retention) of K.E. Weick [1979] to address the question : how do managers understand messages contained in internal auditing reports ? The research uses the ESR model to examine empirical data extracted by eleven internal auditing missions in Électricité de France. This research proposes three models of internal auditing knowledge and one hypothesis of assimilation concerning management messages.

Keywords: auditing; Weick; knowledge; behavior; qualitative research. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2001

Downloads: (external link)
http://www.u-bourgogne.fr/LEG/rev/041030.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:4:y:2001:i:q1:p:5-30

Ordering information: This journal article can be ordered from
Economica, 49,rue Héricart, 75015 Paris, France

Access Statistics for this article

Revue Finance Contrôle Stratégie is edited by Albert David

More articles in Revue Finance Contrôle Stratégie from Editions Economica
Address: 49,rue Héricart,75015 Paris, France
Series data maintained by Gérard Charreaux ().