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

Author

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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)

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.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-01907518
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907518
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    References listed on IDEAS

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    Keywords

    audit; partner; informal promotion network; careers; symbolic interactionism; associé; réseaux informels de promotion; carrières; interactionnisme symbolique;
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