Une typologie des postures des commissaires aux comptes face aux dilemmes éthiques : le cas de la Tunisie

IF 3.9 3区管理学 Q2 MANAGEMENT

Management International Review Pub Date : 2023-01-01 DOI:10.59876/a-ay72-sm6k

Zouhour BEN HAMADI, Tarek CHANEGRIH

引用次数: 0

Abstract

The post-revolutionary situation in Tunisia constitutes an excellent opportunity to study the organizational and managerial practices of this period. This work focuses on a subject that could not have been addressed even a few years ago: the position of the auditor in a context of corruption. We take part in the debate on the phenomenon of corruption by interviewing twenty-seven auditors. The thematic analysis highlighted the existence of multiple profiles of CACs who adopt different postures.

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审计师面对道德困境的立场类型:以突尼斯为例

突尼斯革命后的形势为研究这一时期的组织和管理实践提供了极好的机会。这项工作的重点是一个即使在几年前也无法解决的问题:审计员在腐败背景下的地位。我们通过采访27名审计员来参与关于腐败现象的辩论。专题分析强调了采取不同姿态的cac存在多种轮廓。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management International Review MANAGEMENT-

CiteScore

6.50

自引率

11.60%

发文量

期刊介绍： Management International Review publishes research-based articles that reflect significant advances in the key areas of International Management. Its target audience consists of scholars in International Business Administration. Management International Review is a double-blind refereed journal that aims at the advancement and dissemination of research in the fields of International Management. The scope of the journal comprises International Business, Cross-Cultural Management, and Comparative Management. The journal publishes research that builds or extends International Management theory so that it can contribute to International Management practice. Management International Review welcomes both theoretical and empirical work. Original papers are invited that are based on a solid theoretical basis and a rigorous methodology. In the area of empirical studies, the journal publishes both quantitative and qualitative research. To be published in Management International Review, a paper must make strong contributions and highlight the significance of those contributions to the field of International Management. The editors are especially interested in manuscripts that break new ground rather than papers that make only incremental contributions. Management International Review publishes articles and research notes. Every year, six issues are published. On average, two of these issues are Focused Issues, which concentrate on a specific subfield of International Management.