Adaptation sur mesure des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines (notice n° 844670)
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| fixed length control field | 03881cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143358.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | El Kadiri Boutchich, Driss |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Adaptation sur mesure des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 10 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Ce papier traite du problème d’adaptation des instruments d’audit interne aux attributs structurels des collectivités territoriales marocaines. Fondée sur une étude empirique portant sur un échantillon de 81 communes marocaines, cette recherche a recours à la contingence configurationnelle qui transcende la contingence traditionnelle basée sur des associations bi-variées entre l’objet étudié et ses attributs. La contingence configurationnelle est mêlée à la contingence générique, l’une des bases du constructivisme générique qui est la posture épistémologique adoptée par le présent travail. Comme méthode opératoire de réalisation de cette recherche l’analyse des correspondances multiples est utilisée. Ses résultats montrent que tous les prototypes instrumentaux modelés selon les caractéristiques des collectivités territoriales portent en leur sein des gènes socioéconomiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper addresses the problem of adapting internal auditing instruments to the structural attributes of Moroccan local authorities. Based on an empirical study of a sample of 81 Moroccan communes, this research uses configurational contingency that transcends the traditional contingency based on bivariate associations between the object studied and its attributes. Configurational contingency is mixed with generic contingency an essential basis of generic constructivism, which is the epistemological stance adopted by this work. As an operational method for carrying out this research, multiple correspondence analysis is used. Its results show that all the instrumental prototypes modeled according to the characteristics of local authorities carry within them socio-economic genes. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El presente trabajo está interesado en la adaptación de instrumentos de auditoría interna a los atributos estructurales de colectividades territoriales marroquíes. Basada en un estudio empírico sobre una muestra de 81 municipios marroquíes. Esta investigación se hace en el marco de la contingencia configuracional, que trasciende la contingencia tradicional basada en correspondencias bi-variadas entre el objeto estudiado y los atributos relativos. Del mismo modo, esta investigación adopta el constructivismo genérico como una postura epistemológica. Finalmente, la implementación de este trabajo se realiza a través utilización del análisis de correspondencias múltiples. Sus resultados muestran que todas las prototipos instrumentales adaptadas a las características de las autoridades locales contienen genes socioeconómicos. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit interne dans les collectivités territoriales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | constructivisme générique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | prototypes instrumentaux sur mesure porteurs de gènes socioéconomiques |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contingence configurationnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | attributs structurels |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | raisonnement déductif transitif |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | generic constructivism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structural attributes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | configurational contingency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tailor-made instrumental prototypes carrying socioeconomic genes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal audit in local authorities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transitive deductive reasoning |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gallouj, Nizar |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 139 | 4 | 2020-12-24 | p. 333-369 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2020-4-page-333?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2020-4-page-333?lang=fr&redirect-ssocas=7080</a> |
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