USAGE DES PRATIQUES SOCIOCULTURELLES ET POLITICO-INSTITUTIONNELLES PAR LES ASSOCIES DES CABINETS D'AUDIT ET D'EXPERTISE COMPTABLE: ANTECEDENTS ET CONSEQUENCES

Sana Sellami Saidi
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Sana Sellami Saidi: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article examines the socio-cultural and politicoinstitutional practices' usage by partners of audit firms. There are two objectives. On the one hand, we propose a theoretical framework for the usage of such practices. On the second hand, we identify its antecedents and outcomes. In response, Triandis'(1979) interpersonal behavioral theory is mobilized. At the end, we propose a theoretical model to identify the antecedents and consequences of the usage of sociocultural practices and political-institutional.

Keywords: SOCIO-CULTURAL PRACTICES; POLITICO-INSTITUTIONAL PRACTICES; INTERPERSONAL BEHAVIORAL THEORY.; USAGE; PRATIQUES SOCIOCULTURELLES PRATIQUES POLITICO-INSTITUTIONNELLES; THEORIE DES COMPORTEMENTS INTERPERSONNELS (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459402v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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