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dc.rights.licenseopenen_US
dc.contributor.authorGARCIA-FALIERES, Alice
hal.structure.identifierInstitut de Recherche en Gestion des Organisations [IRGO]
dc.contributor.authorHERRBACH, Olivier
dc.date.accessioned2021-06-16T08:51:40Z
dc.date.available2021-06-16T08:51:40Z
dc.date.issued2015-12
dc.identifier.issn1573-0697en_US
dc.identifier.urihttps://oskar-bordeaux.fr/handle/20.500.12278/79153
dc.description.abstractEnThe literature has long noted the ethical challenges related to auditors’ dual affiliations with both a profession and an organization that practices the profession. The notion of organizational/professional conflict, in particular, was introduced to capture the potential problems involved in this situation, such as when an auditor engages in behaviors aimed at pleasing the client rather than safeguarding the public interest. However, inconsistent findings leave open the debate about how auditors manage their dual affiliation and question the underlying mechanisms by which auditors structure their identity and experience their work life. To advance understanding of this issue, this research investigates the relationships between auditors’ organizational identification, professional identification, and emotions at work, using a questionnaire survey of 126 French Big 4 auditors and a two-step split-sampling design. The results show that the two forms of identification have a different relationship with emotions: positive for organizational identification but ambivalent for professional identification. These findings contribute to our understanding of professionals’ work experiences in large organizations.
dc.language.isoENen_US
dc.subject.enAudit firms
dc.subject.enOrganizational identification
dc.subject.enProfessional identification
dc.subject.enEmotions at work
dc.title.enOrganizational and Professional Identification in Audit Firms: An Affective Approach
dc.typeArticle de revueen_US
dc.identifier.doi10.1007/s10551-014-2341-2en_US
dc.subject.halSciences de l'Homme et Société/Gestion et managementen_US
bordeaux.journalJournal of Business Ethicsen_US
bordeaux.page753-763en_US
bordeaux.volume132en_US
bordeaux.hal.laboratoriesIRGO (Institut de Recherche en Gestion des Organisations) - EA 4190en_US
bordeaux.issue4en_US
bordeaux.institutionUniversité de Bordeauxen_US
bordeaux.teamRessources humainesen_US
bordeaux.peerReviewedouien_US
bordeaux.inpressnonen_US
hal.identifierhal-03261893
hal.version1
hal.date.transferred2021-06-16T08:51:43Z
hal.exporttrue
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