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Réseaux Sociaux Et Compétence de l'Auditeur de Terrain by Razgani-H

Réseaux Sociaux Et Compétence de l'Auditeur de Terrain

by Razgani-H
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Book cover type: Paperback
  • ISBN13: 9783838189932
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Omniscriptum
  • Publisher Imprint: Omniscriptum
  • Publication Date:
  • Pages: 452
  • Original Price: GBP 77.0
  • Language: French
  • Edition: N/A
  • Item Weight: 658 grams
  • BISAC Subject(s): Management

La compétence de l'auditeur a souvent été considérée dans la littérature comme une assurance de la capacité de détection sans prendre en compte la composante relationnelle. A partir d'une observation participante d'une durée de quatre ans au sein du cabinet Audit & Co, nous nous sommes intéressés à comprendre le lien entre un des fondements de la qualité de l'audit, à savoir la compétence, et le cabinet d'audit en tant qu'organisation sociale. En prenant comme cadre d'analyse la théorie des réseaux sociaux selon trois axes: le capital social, la confiance et la réputation. Les résultats de notre recherche permettent d'aller un peu plus loin que la vision traditionnelle et impersonnelle qu'offre l'approche classique de la compétence de l'auditeur, dans la mesure où le construit social par l'auditeur est aussi une compétence. Sur la base de ces résultats, nous considérons que la constitution d'un capital social, conditionnée par la combinaison confiance-réputation, est déterminante pour l'évolution de la carrière de l'auditeur. Au-delà d'une compétence purement technique , c'est sa compétence d'ètre socialement intégré dans un réseau qui lui promet d'avantage d'évoluer.

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