IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01902150.html
   My bibliography  Save this paper

Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français

Author

Listed:
  • Nathalie Gonthier Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Ingrid Bellettre

    (LSMRC - Lille School of Management Research Center - ULR 4112 - SKEMA Business School - Université de Lille)

Abstract

The goal of this paper is, through anexploratory methodology, to analyze thedeterminants of the first job intention in auditingand accounting fields. The theoretical framework ofthe planned behavior helps us to understand whatare the factors influencing the first job intentionand, further, the choice of a "Big" or Non-Big"firm.. Fifteen interviews of last year students inMaster degree have been conducted to allow us,according to our qualitative methodology, tocapture job intention determinants. These criteriaare match to validate and/or complete existingliterature on such matters.

Suggested Citation

  • Nathalie Gonthier Besacier & Ingrid Bellettre, 2017. "Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français," Post-Print hal-01902150, HAL.
  • Handle: RePEc:hal:journl:hal-01902150
    Note: View the original document on HAL open archive server: https://hal.science/hal-01902150
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01902150/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
    2. J.-P. Boissin & B. Chollet & S. Emin, 2009. "déterminants de l'intention de créer une entreprise chez les étudiants : un test empirique," Post-Print halshs-00520858, HAL.
    3. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
    4. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02311997, HAL.
    5. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    6. J.-P. Boissin & B. Chollet & S. Emin, 2009. "Les déterminants de l'intention de créer une entreprise chez les étudiants : un test empirique," Post-Print halshs-00512497, HAL.
    7. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, vol. 115(3), pages 451-468, July.
    8. Prabanga Thoradeniya & Janet Lee & Rebecca Tan & Aldónio Ferreira, 2015. "Sustainability reporting and the theory of planned behaviour," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1099-1137, September.
    9. Johnson, Eric N. & Lowe, D. Jordan & Reckers, Philip M.J., 2008. "Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 48-72, January.
    10. Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.
    11. Siu Chan & Simon Ho, 2000. "Desired attributes of public accounting firms in the job selection process: an empirical examination of accounting graduates' perceptions," Accounting Education, Taylor & Francis Journals, vol. 9(4), pages 315-327.
    12. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2001. "Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 99-122, March.
    13. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
    14. Michel Lander & Bas A.S. Koene & Shelly N. Linssen, 2013. "Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics," Post-Print hal-00788633, HAL.
    15. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    16. Suddaby, Roy & Gendron, Yves & Lam, Helen, 2009. "The organizational context of professionalism in accounting," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 409-427, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    2. Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Organizational responses to multiple logics: Diversity, identity and the professional service firm," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    3. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    4. 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).
    5. Guo, Ken H., 2018. "The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 20-45.
    6. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    7. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
    8. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    9. repec:mth:ijafr8:v:8:y:2018:i:2:p:166-178 is not listed on IDEAS
    10. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    11. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    12. Claire Garnier, 2017. "Comment devient-on associé d'audit ? Le fonctionnement des réseaux informels de promotion dans les cabinets Big 4 en France," Post-Print hal-01907518, HAL.
    13. José-Joaquín del-Pozo-Antúnez & Horacio Molina-Sánchez & Francisco Fernández-Navarro & Antonio Ariza-Montes, 2021. "Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
    14. Claire Garnier, 2018. "L'associé est-il un auditeur comme les autres ? La construction de l'identité de l'associé dans les cabinets Big 4 en France," Post-Print hal-01907933, HAL.
    15. de Vries, Marlies & Blomme, Rob & De Loo, Ivo, 2022. "Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    16. Jorien L. Pruijssers & Pursey P. M. A. R. Heugens & J. Oosterhout, 2020. "Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms," Journal of Business Ethics, Springer, vol. 162(1), pages 149-167, February.
    17. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    18. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    19. Lambert Jerman & Pauline Beau & Claire Garnier, 2016. "Le « dividual professional »," Post-Print hal-01902409, HAL.
    20. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
    21. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.

    More about this item

    Keywords

    planned behavior theory; accounting; audit; Big/ non-Big; first job intention; premier emploi; expertise; théorie du comportement planifié;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01902150. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.