In the quest of a social identity and professional project of French auditors: a longitudinal study and discourse analysis - Archive ouverte HAL Accéder directement au contenu
Communication Dans Un Congrès Année : 2022

In the quest of a social identity and professional project of French auditors: a longitudinal study and discourse analysis

Résumé

In this paper, we study the social and collective identity of French auditors by considering them as a group of professionals distinct from chartered accountants. The concept of identity and perspectives in accounting's professional trajectory literature help us to understand and explain the process of construction of social identity and professional project of the French auditing. The methodology used is qualitative and based on the content analysis of the plenary discourses given by the Presidents of the National Company of Auditors (CNCC) and of discourses given by personalities representing different stakeholders during the annual Assises of the CNCC, professional and economic press articles, completed by twenty semi-structured interviews conducted with institutional stakeholders in the profession. This paper contributes to critical research in auditing and to the literature on the sociology of the auditing profession, by proposing a framework of patterns of social identity(s) of auditors, mixing their ideal status based on education, ethics and expertise, as so as on their social status and commercial values of auditing.
Fichier principal
Vignette du fichier
Article AFC 2022_social identity of auditors_Dao-Le Flécher & Tran Vu.pdf (1.19 Mo) Télécharger le fichier
Origine : Fichiers produits par l'(les) auteur(s)

Dates et versions

hal-04309287 , version 1 (27-11-2023)

Identifiants

  • HAL Id : hal-04309287 , version 1

Citer

Phu Dao-Le Flécher, Viet Ha Tran Vu. In the quest of a social identity and professional project of French auditors: a longitudinal study and discourse analysis. 43ème congrès de l'Association francophone de comptabilité (AFC), Association Francophone de Comptabilité (AFC), May 2022, Bordeaux, France. ⟨hal-04309287⟩
25 Consultations
7 Téléchargements

Partager

Gmail Facebook X LinkedIn More