L'influence de la justice organisationnelle sur le stress: le cas du contrôle des performances individuelles dans les grands cabinets d'audit

Pauline Beau ()
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Pauline Beau: TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse

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Abstract: This article present the results of a case study on the big audit firms aiming to understand the links between the use of performance control tools and job strain. Through a qualitative design this research links the lack of justice (procedural, interactional and distributive) to deteriorations of necessary parts to the assessment process (such as the feed-back quality, the controllability of objectives, objectivity in the assessment process, confidence in managers, balance between efforts and rewards). As a result, all these phenomenon appear to create uncertainty and job strain. By studying deeply the assessment process in big audit firms, this article deals with the issues of results control stressing more particularly its psychosocial impacts.

Keywords: Results control; Job strain; Auditors; Justice; Contrôle des résultats; Stress; Auditeurs; Big 4 (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902416v1
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Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01902416

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