L’étude de la Tétranormalisation dans le secteur réglementé de l’expertise-comptable: le cas de l’intégration des normes qualité

Arnaud Eve () and Pierre-Antoine Sprimont ()
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Arnaud Eve: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université
Pierre-Antoine Sprimont: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: Organizations are submitted to a proliferation of standards which implies to question their relations. In order to answer to the normative engineering's need in regulated sectors, this study analize relations between the Professional Standard of Quality Control, mandatory in accounting profession, and the quality management standard ISO 9001, in six accounting firms. Results show that Tetranormalization can be considered in a positive way in accounting firms. The need for management in the studied companies explains the use of ISO 9001 standard in association with the Professional Standard of Quality Control.

Date: 2021-06
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Published in Recherches en sciences de gestion, 2021, 2 (143), pp.173-201. ⟨10.3917/resg.143.0173⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03247455

DOI: 10.3917/resg.143.0173

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