De la légitimité organisationnelle à la légitimité individuelle, le cas particulier du contrôleur de la gestion publique

Marine Portal () and Julie Demaret ()
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Marine Portal: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Julie Demaret: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: This research aims to study how the public auditors obtain an individual or organizational legitimacy within the regulated framework of the supreme audit institutions. The theoretical framework is based on the sources and natures of legitimacy before exploring their reality rather individual or organizational for the public auditor thanks to a qualitative methodology by semi-directive interviews within a regional chamber of accounts.

Keywords: Management Accounting; Legitimacy; Public management (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907969
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907969

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