Qui sont les associés d’audit des cabinets Big 4 ? : Une lecture interactionniste des carrières des auditeurs dans les cabinets Big 4 en France

摘要

This PhD studies the process of becoming a partner in professional services firms, envisaged through the lens of the building of the partner identity. To this end, it implements the concept of « career » developed by interactionist sociology to analyse the making of a partner in the context of the Big 4 international audit firms. Becoming a partner is a process that starts right after recruitment and which is governed by complex and largely informal mechanisms and political manoeuvring. We characterize these mechanisms with the help of the notion of “stable”, whose purpose is to understand procedures of co-option in their unofficial dimension but also to account for the structuration of the partner level in firms and the role played by hierarchies within this level in post-partner career progression. We come to the conclusion that auditors actually become partners much earlier than their official promotion to the rank, from the moment they consider themselves as such. This awakening is yet only the first turning point on the road to partnership. It is only when they are officially co-opted that auditors become the partners they were, by being recognised as such by their peers, completing therefore their identity conversion.This work contributes to the literature in the sociology of professions and organizational theory fields by investigating how professionals are socialized and how their identity is constructed and by grasping more accurately the organization of professional services firms