Comment devient-on associé d'audit ? Le fonctionnement des réseaux informels de promotion dans les cabinets Big 4 en France

Claire Garnier
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Claire Garnier: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Abstract: So far, literature has sought to describe and explain the advancement of auditors as a progression to the top of the pyramid, the climax in an auditor's career: co-option as a partner. By adopting an interactionist perspective, the longitudinal and micro-sociological concept of career enables us to consider promotion-to-partnership as a process that began the very first working day, and continues throughout the individual's career inside the firm. We demonstrate that invisible promotion networks, compared to "racing stables" informally organize the top-down structure of hierarchy inside Big 4 Firms, and play a critical but overlooked role before, during and after co-option as a partner.

Keywords: audit; partner; informal promotion network; careers; symbolic interactionism; associé; réseaux informels de promotion; carrières; interactionnisme symbolique (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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