LA PRATIQUE DU COMPTABLE PROFESSIONNEL EN ORGANISATION: INERTIE DU STÉRÉOTYPE OU EXPÉRIMENTER L'INCERTAIN?

Marie-Andrée Caron, Hugues Boisvert and Alexander Mersereau
Additional contact information
Marie-Andrée Caron: ESG - UQAM - Université du Québec à Montréal = University of Québec in Montréal
Hugues Boisvert: Chaire internationale CMA - HEC Montréal - HEC Montréal
Alexander Mersereau: Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal

Post-Print from HAL

Abstract: The stereotypical accountant (bean counter) has been addressed extensively in the literature, even though normative works staunchly portray accountants as business partners. The validity of the accountant's role as business partner has often been called into question and its implementation has proven difficult. To transcend the duality between bean counter and business partner, we propose a cultural approach that emphasizes heterogeneous factors the accounting practice. This paper examines the way the accounting practice is carried out in organizations, specifically the activities performed by accountants and the orientation of their role. Four profiles of the accounting profile in organizations emerge. These profiles illustrate the transformation of the accounting practice at the individual, interpersonal and collective levels, and highlight the forces of both inertia and transformation.

Keywords: accountants in business; orientation of role; activities; comptable en entreprise; culture; orientation du rôle; activités (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522425
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

Downloads: (external link)
https://shs.hal.science/halshs-00522425/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522425

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().