Les contrats psychologiques des comptables libéraux aujourd'hui

Abstract : This thesis explores the forms of commitment and provides an answer to the question: What is becoming of the normative contract of chartered accountants in a context of change of their profession? We crossed two theoretical fields: that of the organizational behavior with the theory of the psychological contract and the sociology of the professions with the integrated model of De Rozario (2006). We conducted 20 qualitative interviews with chartered accountants and mobilized an analysis grid based on the psychological contract theory that takes into account human and non-human contract makers. The results allow us to say that despite the current contractual violations and transitions, the profession of liberal accountants continues to lead to a commitment through its normative contract. The latter comprises three individual psychological contracts which are transactional, transitional and relational contracts. Current changes are leading to increasingly complex transactional psychological contracts with networks of experts and a relational psychological contract with management tools, especially digital devices, to respond to the crisis they face. Finally, the relational contract with the profession reduces today to its diploma component, moving towards relational contracts of expert networks of proximity.
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Kiyali Ouattara. Les contrats psychologiques des comptables libéraux aujourd'hui. Gestion et management. Conservatoire national des arts et metiers - CNAM, 2018. Français. ⟨NNT : 2018CNAM1216⟩. ⟨tel-02057918⟩

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