Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de l'information financière : une exploration des différences liées à l'expérience

Authors

  • Christine NOËL Ecole de Management Audencia de Nantes
  • Makram CHEMANGUI Ecole de Management Audencia de Nantes

Keywords:

Conceptual maps, Auditor, Representation, Ethics

Abstract

Conceptual maps are a relevant tool for modelling professional knowledges. The aim of this study, led on legal auditors working, is to draw the way auditors perceive their contribution to ameliorate the quality of financial information. Financial auditors have elaborated conceptual maps to answer the question: "What are elements mobilized by legal auditor to guarantee the fiability of his mission?" The analyse of the conceptual maps collected reveals that with experience personal and professional ethics become more and more relevant in the way auditors consider their function. It also reveals that representations developed by auditors who have worked in an international auditing firm have many similarities. Conceptual maps can be used for studying the representations of auditors but also as a learning tool.

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How to Cite

NOËL, C., & CHEMANGUI, M. (2008). Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de l’information financière : une exploration des différences liées à l’expérience. Systèmes d’Information Et Management (French Journal of Management Information Systems), 13(2), 5–31. Retrieved from https://revuesim.org/index.php/sim/article/view/219

Issue

Vol. 13 No. 2 (2008)

Section

Empirical research

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