L'implication organisationnelle et la satisfaction au travail sont-ils des concepts pertinents pour les experts-comptables stagiaires ?

Hauret, Christian Prat dit

doi:10.3917/cca.121.0125

Cited by 9 publications

(3 citation statements)

References 31 publications

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“…Our results converge with that of Somers and Birnbaum (2000) and Herrbach and Mignonac (2001) who found that organizational commitment is related to the consideration of goals for achieving SPC. Indeed, Waldman and Siegel's (2005) studies allowed to consider three distinct forms of organizational commitment: affective commitment toward SPC which involves a moral and emotional attachment to its values; normative commitment which leads to a sense of obligation toward the principles of SPC; and calculated commitment that involves an intension to follow SPC strategies in order to achieve economic benefits.…”

Section: Social Determinants Of the Social Performance Of The Companysupporting

confidence: 90%

“…Commitment is linked to the consideration of company's social performance achievement goals (Nouri, 1994). Though it is reported in a number of studies that no difference exists between the individuals who are firmly or weakly involved (Somers and Birnbaum, 2000), differentiated results achieved by Herrbach and Mignonac (2001) for different categories of employees highlight the contextual nature of influence of organizational commitment on the SPC. The results of Peterson's (2004) works further emphasize upon the important role of perception of ethical responsibility in influencing employees' behavior, and more specifically, their level of commitment toward the organization.…”

Section: 13mentioning

confidence: 99%

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Social performance of the company

Arfaoui

Hofaidhllaoui

Chawla

2019

EMJB

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Purpose The notion of social performance of the company (SPC) is a fundamental concept of the research on ethics of business and work on company-society relationships. The study raises several debates concerning SPC’s determinants. The purpose of this paper is to provide a framework of SPC along with its social and technological determinants. After identification of the determinants, the authors have searched through a managerial perspective to recognize the effects of these determinants on SPC. Design/methodology/approach Content analysis of 18 semi-structured interviews with the HR managers, and statistical analysis of data collected from Managers/HR Managers (n=250) working in private and public sector banks of Tunisia was undertaken. Structural equation modeling (SEM), has been used to test the hypotheses and statistically validate the proposed relationships. Data for the study were collected online. Findings Results indicate a strong interrelationship between SPC and its determinants. Such an interrelation aims to enrich the framework of analysis of the SPC by considering the action of social responsibility of the company, organizational commitment and managers’ characteristics on one hand, and human resources information system, the practices of knowledge management, and facilitating conditions for the use of the information and communication technologies on the other. Originality/value The study reconciles various perspectives in the SPC literature and presents a comprehensive model of SPC by identifying its determinants – social and technological, which could stimulate the SPC in Tunisian context.

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Section: Social Determinants Of the Social Performance Of The Companysupporting

confidence: 90%

Section: 13mentioning

confidence: 99%

Social performance of the company

Arfaoui

Hofaidhllaoui

Chawla

2019

EMJB

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“…Patient demands had no statistically significant predictive value in this sample of students' perceptual job satisfaction scores on overall job satisfaction. Prat dit Hauret (2006) studies the pertinence of organizational commitment and trainee accountant job satisfaction concepts in accounting firms. The empirical analysis also shows a negative correlation between affective commitment and job satisfaction.…”

Section: Introductionmentioning

confidence: 99%

Assessment and improvement of employee job-satisfaction: a full-scale implementation of MUSA methodology on newly recruited personnel in a major French organisation

Gosse¹,

Hurson²

2015

Ann Oper Res

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During the last 20 years, a large number of studies have investigated the relationship between employee satisfaction and specific job characteristics, with often contradictory results. The aim of this paper is the assessment of job satisfaction of recent recruits in a large French company. The approach adopted here is to view employees as internal customers of an organization, and their satisfaction as an important driver for business success. Using the MUSA multicriteria methodology for customer satisfaction evaluation, the study aimed (1) to identify and measure satisfaction criteria of newly recruited personnel, and (2) to determine new organisational policies based on the findings.

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Identité et image de marque employeur des Big Four : entre différences et indifférence

Guillot-Soulez¹,

Chastenet²

2021

@Grh

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Le concept de marque employeur renvoie à l’ensemble des bénéfices qui permettent de définir une entreprise en tant qu’employeur et d’identifier ce qui la rend désirable et différente des autres employeurs pour attirer et retenir les ressources humaines. Cette recherche se centre sur l’analyse de la marque employeur des Big Four (Deloitte, EY, KPMG, PwC). Ces quatre grands cabinets d’audit et de conseil ont chaque année besoin d’attirer de nouveaux collaborateurs, pour la plupart des jeunes diplômés issus des grandes écoles et des universités. Cette recherche questionne et analyse la capacité de ces quatre entreprises à définir une marque employeur différenciée dans une perspective d’attractivité des ressources humaines potentielles. À partir de l’analyse des sites Internet de recrutement des Big Four et d’une enquête par questionnaires menée auprès d’étudiants en comptabilité/finance, cette recherche propose une analyse comparée de l’identité et de l’image de marque employeur des Big Four. Il ressort que si les quatre cabinets essaient de se différencier lorsqu’ils communiquent leur identité de marque employeur sur les pages « carrières » de leurs sites Internet au niveau des bénéfices valorisés, ces éléments de différenciation ne sont que marginalement perçus par les ressources humaines potentielles qui ont une image peu différenciée des bénéfices de la marque employeur de ces quatre entreprises. Cette recherche dévoile ainsi une situation archétypale inédite où la valorisation d’une promesse d’emploi unique constitue un véritable défi pour la gestion de la marque employeur dans la mesure où celle-ci relève davantage de l’image commune des Big Four en tant que groupe d’entreprises que de celles des entreprises elles-mêmes.

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L'implication organisationnelle et la satisfaction au travail sont-ils des concepts pertinents pour les experts-comptables stagiaires ?

Cited by 9 publications

References 31 publications

Social performance of the company

Social performance of the company

Assessment and improvement of employee job-satisfaction: a full-scale implementation of MUSA methodology on newly recruited personnel in a major French organisation

Identité et image de marque employeur des Big Four : entre différences et indifférence

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