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Contrôle des performances individuelles et sentiment de justice : une étude de l’apparition de risques psychosociaux dans les grands cabinets d’audit

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  • Pauline Beau

Abstract

This article presents the results of a case study of Big Four audit firms with the aim of understanding the links between individual performance evaluation, the feeling of justice, and psychosocial risks. It is not our intention to adopt an alarmist tone. Instead, we adopt a qualitative approach to focus on situations in which individual evaluations can create psychosocial risks depending on whether they are judged to be fair or not. We contribute to the literature by showing how a deterioration in the feeling of justice can be a source of insecurity and subjective precarity for the auditor. We also show that the big audit firms can instrumentalize this feeling of justice for self-regulation purposes. Finally, we contribute to studies on the audit profession by exploring how the feeling of justice helps auditors to construct their identity

Suggested Citation

  • Pauline Beau, 2018. "Contrôle des performances individuelles et sentiment de justice : une étude de l’apparition de risques psychosociaux dans les grands cabinets d’audit," ACCRA, Association francophone de comptabilité, vol. 24(3), pages 97-131.
    • Handle: RePEc:cai:accafc:cca_243_0097
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    Cited by:

    1. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    2. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).

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