L’identité négative de l’auditeur (notice n° 345000)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02653cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022715.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jerman, Lambert |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’identité négative de l’auditeur |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 25 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Dans cet article, nous développons la conception d’une identité « négative » de l’auditeur pour comprendre le travail identitaire dans les cabinets du Big Four. L’identité négative ne sert pas à la critique d’un métier. Elle décrit l’ensemble des pratiques et des discours par lesquels le praticien se construit en « bon professionnel » dans un rapport pressant et continu à ses faiblesses. Au moyen d’une étude ethnographique de six mois, nous montrons que l’identité négative se structure autour de l’expérience, de la confession, et de l’administration de ses faiblesses par l’auditeur. Ces trois ensembles de pratiques et de discours permettent de comprendre une partie méconnue du travail identitaire de l’auditeur et d’analyser comment les difficultés qu’il rencontre sur le terrain, participent à la mise en cohérence de son identité personnelle et de son identité sociale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In this paper, we develop the concept of “negative identity” to illuminate the identity work of auditors in Big Four firms. Negative identity is not used to show practitioners’ work in a bad light. Rather, it captures the practices and discourses through which auditors build their image as “good professionals” through a continuous, fragile relationship with their own weaknesses. Based on a six-month ethnographic study, we illustrate the mechanics of auditors’ negative identity, which is structured around three core sets of practices and discourses: experiencing, confessing, and addressing weaknesses. By tracing these sets of practices, we investigate a lesser-known aspect of auditors’ identity work, and analyze how the difficulties encountered in real-life auditing contribute to the alignment of the auditor’s self-identity and social identity. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | travail identitaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethnographie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Big Four |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | identité négative |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethnography |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditor |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | identity work |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | negative identity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Big Four |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bourgoin, Alaric |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 24 | 1 | 2018-03-12 | p. 113-142 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2018-1-page-113?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2018-1-page-113?lang=fr&redirect-ssocas=7080</a> |
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