Playing the Big Four recruitment game: The tension between illusio and reflexivity

Laurence Daoust

CRITICAL PERSPECTIVES ON ACCOUNTING, 2020, vol. 66, issue C

Abstract: Using Bourdieu’s sociology, this study investigates students’ experience of the public accounting recruitment process. It is based on interviews with Canadian undergraduates, observations made at recruitment events, and an examination of the recruitment information on the websites of student accounting clubs. The findings show that accounting students’ recruitment illusio—their belief in the seriousness of the recruitment game—is centered on the desire to obtain a Big Four position and that three main factors facilitate the construction of this illusio: the attraction of the career opportunities offered by the Big Four firms, the appeal of the fun and excitement of a Big Four career, and the desire for the social recognition that comes with such a career. This illusio often blinds students to other career choices. However, the findings also show that while students are playing the recruitment game, they evaluate their position in the recruiting field and act strategically to win a position of prestige. Points of disjuncture, such as being rejected by Big Four firms or having a pause from the recruitment game, can allow them to adopt a reflexive stance that weakens their recruitment illusio. The study contributes to the debate on the place of reflexivity in Bourdieu’s sociology, to the literature on the socialization of auditors, and to the literature on the commercialization of public accounting.

Keywords: Big Four accounting firms; Bourdieu; Public accounting recruitment; Reflexivity (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:66:y:2020:i:c:s1045235418301965

DOI: 10.1016/j.cpa.2019.04.002

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