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Le Liban dans la mondialisation. : Profession comptable et modernisation de l'entreprise

Abstract : In non industrialized countries, the opening of markets means an alignment of management and audit standards on dominant economies ones. Economic reforms have institutional and legal dimensions that concern finance, accountancy and management professionals more than others. The changes that accountancy and audit professions have witnessed in Middle Eastern countries reveal the way these reforms are adopted and implemented by professionals who become their best supporters and defend them in the interest of the national economy. In the case of Lebanon, though, the complex political context and the strength of segmentary solidarities (familial, local, sectarian) affect decisions concerning manpower recruitment or resources allocation, far from economic rationality as defined by the liberal economic orthodoxy. The usual questions about management models must then be reformulated by taking into account these difference of context and stakes.
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Contributor : Elisabeth Longuenesse <>
Submitted on : Friday, November 26, 2010 - 9:43:23 AM
Last modification on : Friday, January 10, 2020 - 3:42:15 PM
Document(s) archivé(s) le : Sunday, February 27, 2011 - 2:45:32 AM


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Elisabeth Longuenesse. Le Liban dans la mondialisation. : Profession comptable et modernisation de l'entreprise. Recherches sociologiques et anthropologiques, Recherches sociologiques et anthropologiques, 2009, pp.77-94. ⟨halshs-00540194⟩



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