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| Titre : |
Diversity in accounting control and auditing
From the oxymore to the taming |
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| Numéro : |
54 |
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| Année : |
2016 |
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| Volume : |
XXII |
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| Auteur(s) : |
Pauline PAQUIN, Thierry NOBRE |
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| Résumé : |
The aim of this article is to inventory the place of the issue of diversity in accounting, auditing and control researches. Two approaches are conducted : the first highlights the nature of the link between issues developed in accounting, auditing and control and diversity. It shows an evolution from an outwardly antithetical conception to an effective consideration of diversity in all three areas. The second is a synthesis of the literature which shows the appropriation of diversity as a structural axis of the work of researchers in accounting, auditing and control. This tends to prove that certain diversity criteria are more explored than others. |
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| Pages : |
251 - 261 |
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| Type : |
Research paper |
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| Keywords : |
audit, accounting, diversity, control |
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| APA : |
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| Citations : |
- |
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| CAIRN : |
https://www.cairn.info/revue-internationale-de-psychosociologie-de-gestion-des-comportements-organisationnels-2016-54-page-251.htm |
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