Normes éthiques et culture managériale: Quelles interactions? Le cas des Big Four

Abstract

This study compares managerial culture and ethical norms to see how managerial culture in the Big Four makes possible or difficult the enforcement of ethical standards. The results of a thematic analysis of thirty-eight semi-structured interviews with current and former employees of the Big Four show how certain characteristics of the managerial culture in the Big Four - standardization, communication, quantitative objectives, competition between employees, "court" spirit - can interfere with the implementation of ethical norms: quality of service, team spirit, professional development, individual achievement. These interactions lead to dilemmas that this study aims to clarify.