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Espoirs et désillusions des auditeurs financiers dans le champ de la RSE. Une ethnographie en cabinet non-Big.

Abstract : While audit firms have traditionally been active in the control of accounting data, they are increasingly offering their services in other spheres, even though these are far from financial concerns. This is the case of the CSR Assurance market, which has been dominated by the accounting industry (and in particular the Big Four) for twenty years. Despite the efforts made by these professionals to institutionalize the CSR Assurance practice and legitimize their place, some researchers do not hesitate to question some of the "sacred cows" of auditing (Andon et al., 2015). Thus, this thesis seeks to gain a more detailed understanding of how financial auditors experience their legitimacy in this new field, even more when excluded from the Big Four elite. As a former financial auditor, I spent nine months working for two non-Big audit firms offering CSR auditing services in France between 2018 and 2019. Surprisingly, the data analysis highlights auditors with a strong need for their legitimacy recognition (Honneth, 2006) despite French political support, resulting at the individual level in a deep search for meaningfulness. Thus, it nuances the auditors' utilitarian image, still predominant in the academic literature. This doctoral work questions the desirability of the current audit system, driven by liberalism and transposed to CSR, generating strong disillusionment among professionals sensitive to CSR, likely to push them to disengage. The conversion of the audit function into an advisory function finally appears to be an effective means for these professionals to struggle for their recognition, and to compete with the Big Four.
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Submitted on : Monday, February 8, 2021 - 3:29:14 PM
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Camille Gaudy. Espoirs et désillusions des auditeurs financiers dans le champ de la RSE. Une ethnographie en cabinet non-Big.. Gestion et management. Université Toulouse 1 Capitole, 2020. Français. ⟨tel-03134883⟩



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