De la machine à l'expert(e) libéré(e) : l'idéal du professionnel comptable moderne selon la publicité. : une étude des représentations du professionnel comptable par l'analyse des publicités parues dans la Revue Française de Comptabilité de 1955 à 2017.

Abstract : The goal of this doctoral research is to analyze the successive transformations of perceived image of what is an accountant in advertising aimed at them. Based on the study of advertisements published in the Revue française de comptabilité from 1955, creation date of journal by the French Order of Chartered Accountants, to 2017, the transformations of the constituent elements of the central core and the peripheral elements of accounting professionals social representations, have been analysed in accordance with Abric's theory (1984). To do this, a semiological study of advertisements was favored, based on the joint analysis of their denoted and connoted message. The results of this research show that in sixty years, the ideal of the accounting professional has gone from the machine domination to an expert in social relations, looking for pleasure at work and his or her life. It thus appears that successive technological changes in the accounting profession have contributed to the modernization of the image of what an accountant should be. The managerial interest of this research is to enable the accounting profession to better understand its perceived image in order to better control it. In doing this, this study also questions the effects of advertising the professional accountants their professional identity definition.
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Benjamin Bournel. De la machine à l'expert(e) libéré(e) : l'idéal du professionnel comptable moderne selon la publicité. : une étude des représentations du professionnel comptable par l'analyse des publicités parues dans la Revue Française de Comptabilité de 1955 à 2017.. Gestion et management. Université d'Angers, 2018. Français. ⟨NNT : 2018ANGE0017⟩. ⟨tel-02160068⟩

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