Perception de la légitimité des services de conseil en durabilité chez les experts-comptables français : une perspective d’intégration cognitive

Key Points

• To investigate how French accountants perceive the legitimacy of sustainability advisory services.
• Qualitative interviews with French accountants
• Analysis of cognitive integration perspectives
• Exploration of attitudes towards sustainability practices
• Accountants show varying perceptions of legitimacy in sustainability advice
• Cognitive biases affect the acceptance of sustainability services
• Integration of sustainability into accounting practices is seen as challenging