Mesure des exigences et des ressources en milieu comptable : étude de cas et proposition d’application

Abstract

Objectives

The Job-demand Ressources model was used as a reading grid to gather the feelings of employees in an associative accounting firm. The prism of demands and perceived resources was explored to understand work in this population.

Design and methodology

A set of verbatims collected from a population of executives, managers and employees was compiled and compared with the literature. Participant observation over a period of several months enabled us to study this context in detail. This qualitative method is an innovative way of carrying out this work.

Results and implications

Working as a group to carry out this inventory enabled us to identify the organizational decisions already in place, and to supplement them with a reminder of the resources available to meet known or observed requirements. This step was a prerequisite for the deployment of a multi-level intervention in this organization. Avenues for improvement in managerial practices were identified and taken into account in the choice of this intervention. The field research work was part of a wider scheme studied as part of a doctoral research project.