« On est quelque part des athlètes d’entreprise ». Des réparations affectives du travail dans les grands cabinets d’audit

Lambert Jerman and Pauline Beau

Revue française de gestion, 2021, vol. N° 298, issue 5, 39-53

Abstract: In this article, we investigate the retention of experienced auditors within Big Four audit firms. Based on the analysis of twenty-five interviews conducted with auditors of all ranks, we show that they can experience affective compensations that can enhance their commitment. These reparations are made up of a set of emotions that compensate for the difficulties of the profession. They appear to be aroused by the satisfaction of having delivered, of having surpassed ones expectations and of having discovered bonds with others. Our results thus shed light on a little-known dimension of the profession and help to explain its attractiveness despite the threats that surround it today.

Date: 2021
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