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            <title xml:lang="fr">LA PRATIQUE DU COMPTABLE PROFESSIONNEL EN ORGANISATION : INERTIE DU STÉRÉOTYPE OU EXPÉRIMENTER L'INCERTAIN?</title>
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                <forename type="first">Marie-Andrée</forename>
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                <title xml:lang="fr">LA PRATIQUE DU COMPTABLE PROFESSIONNEL EN ORGANISATION : INERTIE DU STÉRÉOTYPE OU EXPÉRIMENTER L'INCERTAIN?</title>
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                <title level="m">29ÈME CONGRES DE L'AFC</title>
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                  <title>LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE</title>
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                <term xml:lang="en">accountants in business</term>
                <term xml:lang="en">orientation of role</term>
                <term xml:lang="en">activities</term>
                <term xml:lang="fr">comptable en entreprise</term>
                <term xml:lang="fr">culture</term>
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              <p>The stereotypical accountant (bean counter) has been addressed extensively in the literature, even though normative works staunchly portray accountants as business partners. The validity of the accountant's role as business partner has often been called into question and its implementation has proven difficult. To transcend the duality between bean counter and business partner, we propose a cultural approach that emphasizes heterogeneous factors the accounting practice. This paper examines the way the accounting practice is carried out in organizations, specifically the activities performed by accountants and the orientation of their role. Four profiles of the accounting profile in organizations emerge. These profiles illustrate the transformation of the accounting practice at the individual, interpersonal and collective levels, and highlight the forces of both inertia and transformation.</p>
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              <p>Le stéréotype comptable (son identité de beancounter) a fait l'objet d'une littérature abondante, alors que les écrits normatifs s'attachent à le voir comme un partenaire d'affaires. Le bien fondé du rôle de partenaire d'affaires du comptable a largement été remis en question et dévoilé les difficultés de sa mise en oeuvre. Pour dépasser la dualité entre le beancounter et le partenaire d'affaires, nous proposons une approche culturelle qui met l'accent sur les facteurs d'hétérogénéité de la pratique comptable. Cette communication s'intéresse aux modalités de l'exercice de la pratique comptable en organisation, à travers les activités concrètes exercées par le comptable et l'orientation de son rôle. Quatre profils de la pratique comptable en organisation ont été dégagés. Ces profils permettent en retour de voir de quelle façon peuvent s'articuler les niveaux individuel, interpersonnel et collectif de la transformation de la pratique comptable, de manière à mettre en évidence tant les forces d'inertie que les forces de transformation.</p>
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