Mesure des exigences et des ressources en milieu comptable : étude de cas et proposition d’application

IF 0.3 Q4 PSYCHOLOGY, APPLIED

Psychologie du Travail et des Organisations Pub Date : 2024-05-24 DOI:10.1016/j.pto.2024.04.003

Céline Hachet , Charles Martin-Krumm , Marie Oger , Cyril Tarquinio

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引用次数: 0

Abstract

Objectives

The Job-demand Ressources model was used as a reading grid to gather the feelings of employees in an associative accounting firm. The prism of demands and perceived resources was explored to understand work in this population.

Design and methodology

A set of verbatims collected from a population of executives, managers and employees was compiled and compared with the literature. Participant observation over a period of several months enabled us to study this context in detail. This qualitative method is an innovative way of carrying out this work.

Results and implications

Working as a group to carry out this inventory enabled us to identify the organizational decisions already in place, and to supplement them with a reminder of the resources available to meet known or observed requirements. This step was a prerequisite for the deployment of a multi-level intervention in this organization. Avenues for improvement in managerial practices were identified and taken into account in the choice of this intervention. The field research work was part of a wider scheme studied as part of a doctoral research project.

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衡量会计环境中的需求和资源：案例研究和应用建议

目标将工作-需求-资源模型作为阅读网格，收集联营会计师事务所员工的感受。设计与方法汇编了从行政人员、管理人员和员工中收集的一系列口头记录，并与文献进行比较。通过几个月的参与观察，我们对这一背景进行了详细研究。这种定性方法是开展这项工作的一种创新方式。结果和影响以小组形式开展这项清查工作，使我们能够确定已经到位的组织决策，并通过提醒可用资源来补充这些决策，以满足已知或观察到的要求。这一步骤是在该组织部署多层次干预措施的先决条件。在选择干预措施时，确定并考虑了改进管理做法的途径。实地研究工作是作为博士研究项目的一部分进行研究的更广泛计划的一部分。

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