LE PROFESSIONNEL COMPTABLE ET LA RSE: LA CONSTRUCTION DE COMPÉTENCES ET L'ENGAGEMENT PROFESSIONNEL OU ORGANISATIONNEL

Marie-Andrée Caron and Anne Fortin
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Marie-Andrée Caron: ESG - UQAM - Université du Québec à Montréal = University of Québec in Montréal
Anne Fortin: ESG - UQAM - Université du Québec à Montréal = University of Québec in Montréal

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Abstract: CSR can be seen as an innovation that requires from the professional accountant the construction of new competencies in context (socioconstructivist approach). A mailed survey is used to examine the relationship between organizational or professional commitment and the construction of CSR competencies. Significant correlations are obtained between professional readings on CSR, accountant's openness towards CSR, accountant's CSR involvement and accountant's opinion regarding his firm's CSR involvement. Further, the acquisition of CSR competencies is related to accountants' professional affective commitment.

Keywords: Commitment; competencies; CSR; organization; profession.; Compétences; engagement; organisation; profession; RSE. (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00481583
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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