Normes éthiques et culture managériale: quelles interactions ? Le cas des Big Four

Sandrine Frémeaux and Christine Noël

ACCRA, 2015, vol. 21, issue 1, 45-70

Abstract: This study compares managerial culture and ethical norms to see how managerial culture in the Big Four makes possible or difficult the enforcement of ethical standards. The results of a thematic analysis of thirty-eight semi-structured interviews with current and former employees of the Big Four show how certain characteristics of the managerial culture in the Big Four ? standardization, communication, quantitative objectives, competition between employees, ?court? spirit ? can interfere with the implementation of ethical norms : quality of service, team spirit, professional development, individual achievement. These interactions lead to dilemmas that this study aims to clarify.

Keywords: audit; managerial culture; organizational ethics; ethics formalization; dilemma (search for similar items in EconPapers)
Date: 2015
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