La culture organisationnelle des cabinets d'expertise comptable perçue par les experts-comptables stagiaires: échelle de mesure et analyse empirique

Christian Prat dit Hauret and François Durrieu

ACCRA, 2005, vol. 11, issue 1, 39-54

Abstract: The research aims at analysing the organizational culture of French accounting firms, perceived by young accounting professionals. For measuring it, the O?Reilly and alii scale (1991) has been used and validated. The factor analysis underlines three main factors: stability, humans respect, results orientation and innovation. Moreover, three groups of accounting firms emerged: ?normative ?, ?enterprising ? and ?passive ?.

Keywords: organizational culture; young accounting professionals (search for similar items in EconPapers)
Date: 2005
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