A. Abbott, The system of professions: An essay on the division of expert labor, 1988.

M. J. Abdolmohammadi and J. Shanteau, Personal attributes of expert auditors, Organizational Behavior and Human Decision Processes, vol.53, issue.2, pp.158-172, 1992.
DOI : 10.1016/0749-5978(92)90060-K

E. Agrikoliansky, La ligue des droits de l'homme (1947-1990) Pérennisation et transformations d'une entreprise de défense des causes civiques, 1997.

J. Alvehus and A. Spicer, Financialization as a strategy of workplace control in professional service firms, Critical Perspectives on Accounting, vol.23, issue.7-8, pp.497-510, 2012.
DOI : 10.1016/j.cpa.2012.02.001

M. Alvesson, Talking in Organizations: Managing Identity and Impressions in an Advertising Agency, Organization Studies, vol.51, issue.4, p.535, 1994.
DOI : 10.1177/017084069401500403

M. Alvesson, Knowledge Work: Ambiguity, Image and Identity, Human Relations, vol.28, issue.4, pp.863-886, 2001.
DOI : 10.1177/0018726701547004

M. Alvesson, Self-doubters, strugglers, storytellers, surfers and others: Images of self-identities in organization studies, Human Relations, vol.15, issue.2, pp.193-217, 2010.
DOI : 10.1177/0018726709350372

M. Alvesson and H. Willmott, Identity Regulation as Organizational Control: Producing the Appropriate Individual, Journal of Management Studies, vol.39, issue.5, pp.619-644, 2002.
DOI : 10.1111/1467-6486.00305

F. Anderson-gough, C. Grey, and K. Robson, Making up accountants: The organizational and professional socialization of trainee chartered accountants, 1998.

F. Anderson-gough, C. Grey, and K. Robson, `Work Hard, Play Hard': An Analysis of Organizational Cliche in Two Accountancy Practices, Organization, vol.5, issue.4, p.565, 1998.
DOI : 10.1177/135050849854007

F. Anderson-gough, C. Grey, and K. Robson, In the Name of the Client: The Service Ethic in Two Professional Services Firms, Human Relations, vol.20, issue.1, pp.1151-1174, 2000.
DOI : 10.1177/0018726700539003

F. Anderson-gough, C. Grey, and K. Robson, Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms, Accounting, Organizations and Society, vol.26, issue.2, pp.99-122, 2001.
DOI : 10.1016/S0361-3682(00)00019-2

F. Anderson-gough, C. Grey, and K. Robson, ???Helping them to forget..???: the organizational embedding of gender relations in public audit firms, Accounting, Organizations and Society, vol.30, issue.5, pp.469-490, 2005.
DOI : 10.1016/j.aos.2004.05.003

A. H. Ashton, Experience and error frequency knowledge as potential determinants of audit expertise, The Accounting Review, vol.66, issue.2, pp.218-239, 1991.

S. Ayers and S. E. Kaplan, Potential differences between engagement and risk review partners and their effect on client acceptance judgments, Accounting Horizons, vol.12, pp.139-153, 1998.

S. Ayers and S. E. Kaplan, Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients, AUDITING: A Journal of Practice & Theory, vol.22, issue.1, pp.29-46, 2003.
DOI : 10.2308/aud.2003.22.1.29

G. Bajoit, Socio-analyse des raisons d'agir. Etudes sur la liberté du sujet et de l'acteur, 2009.

C. R. Baker, A day in the life of an audit partner. The CPA (pre-1986) sept, pp.40-43, 1975.

C. R. Baker, Management strategy in a large accounting firm, Accounting Review, vol.52, issue.3, pp.576-586, 1977.

E. Bamber and V. Iyer, Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict?, AUDITING: A Journal of Practice & Theory, vol.21, issue.2, pp.21-38, 2002.
DOI : 10.2308/aud.2002.21.2.21

P. Barker, K. Monks, and F. Buckley, THE ROLE OF MENTORING IN THE CAREER PROGRESSION OF CHARTERED ACCOUNTANTS, The British Accounting Review, vol.31, issue.3, pp.297-312, 1999.
DOI : 10.1006/bare.1999.0103

J. Battilana, B. Leca, and E. Boxenbaum, 2???How Actors Change Institutions: Towards a Theory of Institutional Entrepreneurship, The Academy of Management Annals, vol.3, issue.1, pp.65-107, 2009.
DOI : 10.1080/19416520903053598

S. Beaud and F. Weber, Guide de l'enquête de terrain, 1998.

H. S. Becker, Le travail sociologique: Méthode et substance, 2006.

H. S. Becker and J. Mailhos, Les ficelles du métier: Comment conduire sa recherche en sciences sociales, 2002.

N. Benelli, Rendre compte de la méthodologie dans une approche inductive: Les défis d'une construction a posteriori, p.40, 2011.

P. L. Berger and T. Luckmann, The social construction of reality: A treatise in the sociology of knowledge, 1991.

O. Bergström and D. Knights, Organizational discourse and subjectivity, Human Relations, vol.25, issue.2, p.351, 2006.
DOI : 10.1177/0038038588022002002

P. Bernoux, «la coopération dans les organisations», 1999.

D. Bertaux, L'enquête et ses méthodes: Le récit de vie, 2005.

F. Blackler, M. I. Reed, and A. Whitaker, Knowledge workers and contemporary organizations, 1993.
DOI : 10.1111/j.1467-6486.1993.tb00469.x

P. M. Blau and W. R. Scott, Formal organizations: A comparative approach, 1962.

I. Boni-le-goff and . Sociologies, Pratiques et identités professionnelles dans le conseil en management en france: Entre ethos du service au client et pression du, 2010.

S. Bonner and B. Lewis, Determinants of Auditor Expertise, Journal of Accounting Research, vol.28, pp.1-20, 1990.
DOI : 10.2307/2491243

P. Bourdieu, Le sens pratique, Actes de la recherche en sciences sociales, vol.2, issue.1, 1980.
DOI : 10.3406/arss.1976.3383

P. Bourdieu, Les rites comme actes d'institution. Actes de la recherche en sciences sociales, pp.58-63, 1982.
DOI : 10.3406/arss.1982.2159

P. Bourdieu, L'illusion biographique Actes de la recherche en sciences sociales, pp.69-72, 1986.

F. Bourricaud, Esquisse d'une théorie de l'autorité. Plon, 1969.

M. Brivot, La rationalisation cognitive des services professionnels : Les effets intentionnels et non-intentionnels de l'utilisation d'un système de knowledge management sur l'organisation : Le cas d'un grand cabinet d'avocats d'affaires français, 2008.

M. Bulmer, Social research ethics: An examination of the merits of covert participation, 1982.
DOI : 10.1007/978-1-349-16725-8

R. S. Burt, Structural holes: The social structure of competition, 1995.

G. D. Carnegie and C. J. Napier, Traditional accountants and business professionals: Portraying the accounting profession after Enron, Accounting, Organizations and Society, vol.35, issue.3, pp.360-376, 2010.
DOI : 10.1016/j.aos.2009.09.002

A. Carr-saunders and P. Wilson, The professions, 1933.

S. A. Carr-saunders, Professions: Their organization and place in society, 1928.

C. Carter and C. Spence, Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4, Contemporary Accounting Research, vol.31, issue.7, 2013.
DOI : 10.1111/1911-3846.12059

J. M. Chapoulie, Everett C. Hughes et le developpement du travail de terrain en sociologie, Revue française de sociologie, pp.582-608, 1984.
DOI : 10.2307/3321824

A. Coffey, `Timing is Everything'; Graduate Accountants, Time and Organizational Commitment, Sociology, vol.72, issue.4, p.943, 1994.
DOI : 10.1177/0038038594028004009

J. R. Cohen and D. M. Hanno, Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments, AUDITING: A Journal of Practice & Theory, vol.19, issue.2, pp.133-146, 2000.
DOI : 10.2308/aud.2000.19.2.133

D. Cooper and K. Robson, Accounting, professions and regulation: Locating the sites of professionalization, Accounting, Organizations and Society, vol.31, issue.4-5, pp.4-5, 2006.
DOI : 10.1016/j.aos.2006.03.003

D. J. Cooper, B. Hinings, R. Greenwood, and J. L. Brown, Sedimentation and Transformation in Organizational Change: The Case of Canadian Law Firms, Organization Studies, vol.36, issue.4, p.623, 1996.
DOI : 10.1177/017084069601700404

M. Covaleski, M. Dirsmith, J. Heian, and S. Samuel, The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms, Administrative Science Quarterly, vol.43, issue.2, 1998.
DOI : 10.2307/2393854

M. A. Covaleski, M. W. Dirsmith, and L. Rittenberg, Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert, Accounting, Organizations and Society, vol.28, issue.4, pp.323-355, 2003.
DOI : 10.1016/S0361-3682(02)00029-6

C. Dambrin and C. Lambert, Le deuxi??me sexe dans la profession comptable, Comptabilit?? - Contr??le - Audit, vol.12, issue.3, pp.101-138, 2006.
DOI : 10.3917/cca.123.0101

C. Dambrin and C. Lambert, Mothering or auditing? The case of two Big Four in France, Accounting, Auditing & Accountability Journal, vol.21, issue.4, pp.474-506, 2008.
DOI : 10.1108/09513570810872897
URL : https://hal.archives-ouvertes.fr/hal-00480635

C. Dambrin and C. Lambert, Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy, Critical Perspectives on Accounting, vol.23, issue.1, pp.1-16, 2012.
DOI : 10.1016/j.cpa.2011.06.006
URL : https://hal.archives-ouvertes.fr/hal-00687845

T. Dandridge, Ceremony as an Integration of Work and Play, Organization Studies, vol.23, issue.2, p.159, 1986.
DOI : 10.1177/017084068600700205

M. Darmon, La notion de carri??re??: un instrument interactionniste d'objectivation, Politix, vol.82, issue.2, pp.149-167, 2008.
DOI : 10.3917/pox.082.0149

F. Davis, The Cabdriver and His Fare: Facets of a Fleeting Relationship, American Journal of Sociology, vol.65, issue.2, pp.158-165, 1959.
DOI : 10.1086/222656

F. Davis, Stories and sociolog, Urban Life and Culture, vol.3, issue.3, pp.310-316, 1974.

I. De-beelde, N. Gonthier, and M. Alain, Internationalizing the french auditing profession, Accounting Historians Journal, vol.36, issue.1, p.29, 2009.

N. Delobbe, O. Herrbach, and D. Lacaze, Comportement organisationnel: Contrat psychologique, émotions au travail, socialisation organisationnelle, 2005.

D. Demazière, C. Gadea, and A. Arborio, Sociologie des groupes professionnels: Acquis récents et nouveaux défis, 2009.

M. Dent and S. Whitehead, Configuring the 'new'professional. Managing Professional Identities. Knowledge, Performativity and the 'New'Professional, 2002.

Y. Dezalay, Marchands de droit, 1992.

P. J. Dimaggio and W. W. Powell, The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields, American Sociological Review, vol.48, issue.2, pp.147-160, 1983.
DOI : 10.2307/2095101

M. Dirsmith and M. Covaleski, Informal communications, nonformal communications and mentoring in public accounting firms, Accounting, Organizations and Society, vol.10, issue.2, pp.149-169, 1985.
DOI : 10.1016/0361-3682(85)90013-3

C. Dubar, La socialisation : Construction des identités sociales et professionnelles, 1991.
DOI : 10.3917/arco.duba.2015.01

C. Dubar, La crise des identités. L'interprétation d'une mutation, 2000.

C. Dubar and D. Demaziere, Analyser les entretiens biographiques, p.350, 1997.

C. Dubar and P. Tripier, Sociologie des professions, 1998.
DOI : 10.3917/arco.dubar.2015.01
URL : https://hal.archives-ouvertes.fr/hal-01116329

C. Dubar, P. Tripier, and V. Boussard, Sociologie des professions, 2011.
DOI : 10.3917/arco.dubar.2015.01
URL : https://hal.archives-ouvertes.fr/hal-01116329

E. Durkheim, The division of labor, 1933.

J. Dutton, J. Dukerich, and C. Harquail, Organizational Images and Member Identification, Administrative Science Quarterly, vol.39, issue.2, 1994.
DOI : 10.2307/2393235

A. H. Eagly and L. L. Carli, Women and the labyrinth of leadership, Human Resource Management International Digest, vol.16, issue.1, p.62, 2007.
DOI : 10.1108/hrmid.2008.04416aad.004

R. K. Elliott and P. D. Jacobson, The Evolution of the Knowledge Professional, Accounting Horizons, vol.16, issue.1, pp.69-81, 2002.
DOI : 10.2308/acch.2002.16.1.69

L. Empson and C. Chapman, Partnership versus Corporation: Implications of Alternative Forms of Governance in Professional Service Firms, Research in the Sociology of Organizations, vol.24, pp.139-170, 2006.
DOI : 10.1016/S0733-558X(06)24006-0

J. Evetts, Dimensions of Career: Avoiding Reification in the Analysis of Change, Sociology, vol.26, issue.1, pp.1-21, 1992.
DOI : 10.1177/0038038592026001002

J. Faulconbridge and D. Muzio, Organizational professionalism in globalizing law firms, Work, Employment & Society, vol.22, issue.1, pp.7-25, 2008.
DOI : 10.1177/0950017007087413

J. R. Faulconbridge and D. Muzio, Reinserting the professional into the study of globalizing professional service firms: the case of law, Global Networks, vol.44, issue.3, pp.249-270, 2007.
DOI : 10.1191/0309132505ph559oa

J. R. Faulconbridge and D. Muzio, Professions in a globalizing world: Towards a transnational sociology of the professions, International Sociology, vol.35, issue.5, pp.136-152, 2012.
DOI : 10.1177/0268580911423059

O. Fillieule, Propositions pour une analyse processuelle de l'engagement individuel. Revue française de science politique, pp.199-215, 2001.

D. Flint, Philosophy and principles of auditing: An introduction, 1988.

T. Fogarty, Organizational socialization in accounting firms: A theoretical framework and agenda for future research, Accounting, Organizations and Society, vol.17, issue.2, pp.129-149, 1992.
DOI : 10.1016/0361-3682(92)90007-F

M. Foucault, Surveiller et punir: Naissance de la prison, 1975.
DOI : 10.14375/NP.9782070729685

D. M. Frederick and R. Libby, Expertise and Auditors' Judgments of conjunctive Events, Journal of Accounting Research, vol.24, issue.2, pp.270-290, 1986.
DOI : 10.2307/2491134

E. Freidson, Professional powers, 1986.

M. Galanter and W. Henderson, The elastic tournament: A second transformation of the big law firm, Stanford Law Review, pp.1867-1929, 2008.

M. Galanter and T. M. Palay, Why the Big Get Bigger: The Promotion-to-Partner Tournament and the Growth of Large Law Firms, Virginia Law Review, vol.76, issue.4, p.747, 1990.
DOI : 10.2307/1073211

S. Gand, L'organisation des dynamiques de services professionnels: Logique de rationalisation, cadre de gestion et formes de collégialité. À partir d'une recherche intervention dans un cabinet d'expertise et de conseil, 2008.

Y. Gendron and L. Spira, Identity narratives under threat: A study of former members of Arthur Andersen, Accounting, Organizations and Society, vol.35, issue.3, pp.275-300, 2010.
DOI : 10.1016/j.aos.2009.09.001

E. Génin, La porosité des temps chez les cadres. Proposition d'un modèle d'interactions entre temps personnel et temps professionnel, Thèse de Doctorat ès Sciences de gestion, 2007.

A. Giddens, Modernity and self-identity: Self and society in the late modern age, 1991.

R. J. Gilson and R. H. Mnookin, Coming of Age in a Corporate Law Firm: The Economics of Associate Career Patterns, Stanford Law Review, vol.41, issue.3, pp.567-595, 1989.
DOI : 10.2307/1228880

J. Girin, Les agencements organisationnels. Des savoirs en action, pp.233-279, 1995.

B. Glaser and A. Strauss, The Discovery of Grounded Theory; Strategies for Qualitative Research, Nursing Research, vol.17, issue.4, 1967.
DOI : 10.1097/00006199-196807000-00014

J. F. Goetz-jr, P. C. Morrow, and J. C. Mcelroy, The effect of accounting firm size and member rank on professionalism, Accounting, Organizations and Society, vol.16, issue.2, pp.159-165, 1991.
DOI : 10.1016/0361-3682(91)90011-3

E. Goffman, The presentation of self in everyday life, 1959.

E. Goffman, Stigmates: Les usages sociaux des handicaps, 1975.

R. Greenwood and L. Empson, The Professional Partnership: Relic or Exemplary Form of Governance?, Organization Studies, vol.24, issue.6, p.909, 2003.
DOI : 10.1177/0170840603024006005

R. Greenwood, C. Hinings, and J. Brown, "P²-FORM" STRATEGIC MANAGEMENT: CORPORATE PRACTICES IN PROFESSIONAL PARTNERSHIPS., Academy of Management Journal, vol.33, issue.4, pp.725-755, 1990.
DOI : 10.2307/256288

R. Greenwood, S. X. Li, R. Prakash, and D. L. Deephouse, Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms, Organization Science, vol.16, issue.6, pp.661-673, 2005.
DOI : 10.1287/orsc.1050.0159

R. Greenwood and R. Suddaby, INSTITUTIONAL ENTREPRENEURSHIP IN MATURE FIELDS: THE BIG FIVE ACCOUNTING FIRMS., Academy of Management Journal, vol.49, issue.1, pp.27-48, 2006.
DOI : 10.5465/AMJ.2006.20785498

C. Grey, Career as a Project of the Self and Labour Process Discipline, Sociology, vol.28, issue.2, p.479, 1994.
DOI : 10.1177/0038038594028002007

C. Grey, On being a professional in a ???Big Six??? firm, Accounting, Organizations and Society, vol.23, issue.5-6, pp.5-6, 1998.
DOI : 10.1016/S0361-3682(97)00003-2

H. Guénin, Le travail réel des auditeurs légaux, Thèse de Doctorat ès Sciences de gestion, 2008.

S. Gustafsson, The expert client? How clients influence promotions in professional services firms, Paper Development Masterclass -Researching Professionals, their Work and Organizations, p.24, 2014.

R. H. Hall, Professionalization and bureaucratization. American sociological review, pp.92-104, 1968.
DOI : 10.2307/2092242

S. Hall, D. Gay, and P. , Introduction: Who needs identity? In: Questions of cultural identity, 1996.

R. E. Hamilton and W. F. Wright, Internal Control Judgments and Effects of Experience: Replications and Extensions, Journal of Accounting Research, vol.20, issue.2, pp.756-765, 1982.
DOI : 10.2307/2490899

G. Hanlon, The commercialisation of accountancy: Flexible accumulation and the transformation of the service class. St, 1994.

L. Hantrais, A comparative perspective on gender and accountancy, European Accounting Review, vol.4, issue.2, pp.197-215, 1995.
DOI : 10.1080/09638189500000011

K. Haynes, Linking narrative and identity construction: using autobiography in accounting research, Critical Perspectives on Accounting, vol.17, issue.4, pp.399-418, 2006.
DOI : 10.1016/j.cpa.2004.08.005

M. Heidegger, Être et temps, 1927.

N. Heinich, Pour en finir avec l??? ???illusion biographique???, L Homme, issue.195-196, pp.421-430, 2010.
DOI : 10.4000/lhomme.22560
URL : http://www.cairn.info/load_pdf.php?ID_ARTICLE=LHOM_195_0421

O. Herrbach, Le comportement au travail des collaborateurs de cabinets d'audit financier: Une approche par le contrat psychologique, Thèse de doctorat ès Sciences de gestion, 2000.

C. Hinings, J. L. Brown, and R. Greenwood, CHANGE IN AN AUTONOMOUS PROFESSIONAL ORGANIZATION*, Journal of Management Studies, vol.1, issue.4, pp.375-393, 1991.
DOI : 10.1016/0160-791X(85)90031-4

A. Hopwood, Accounting and human behaviour, 1974.

G. Hottegindre, Le rôle de la profession de commissaire aux comptes: Entre défense de l'intérêt général et défense des intérêts professionnels, 2011.

E. C. Hughes, Men and their work, 1958.

E. C. Hughes and J. M. Chapoulie, Le regard sociologique: Essais choisis, 1996.

C. Humphrey, Auditing research: a review across the disciplinary divide, Accounting, Auditing & Accountability Journal, vol.21, issue.2, pp.170-203, 2008.
DOI : 10.1108/09513570810854392

C. Humphrey and P. Moizer, From techniques to ideologies: An alternative perspective on the audit function, Critical Perspectives on Accounting, vol.1, issue.3, pp.217-238, 1990.
DOI : 10.1016/1045-2354(90)03021-7

B. Hvinden, Exits and Entrances: Notes for a Theory of Socialization and Boundary- Crossing in Work Organizations, Acta Sociologica, vol.16, issue.6, p.185, 1984.
DOI : 10.1177/000169938402700302

H. Ibarra, Making partner: A mentor's guide to the psychological journey, Harvard Business Review, vol.78, issue.2, pp.146-155, 2000.

K. M. Johnstone, Client???Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation, AUDITING: A Journal of Practice & Theory, vol.19, issue.1, pp.1-25, 2000.
DOI : 10.2308/aud.2000.19.1.1

K. M. Johnstone and J. C. Bedard, Risk Management in Client Acceptance Decisions, The Accounting Review, vol.78, issue.4, pp.1003-1025, 2003.
DOI : 10.2308/accr.2003.78.4.1003

M. Kaddouri, La question identitaire dans le travail et la formation: Contributions de la recherche, état des pratiques et étude bibliographique, 2008.

E. Kant, Critique de la raison pure, 1869.

G. Klersey and M. Roberts, Audit partners's individual risk preferences in client retention decisions, Academy of accounting and financial studies journal, vol.14, issue.2, pp.115-129, 2010.

D. Knights and H. Willmott, Power and Subjectivity at Work: From Degradation to Subjugation in Social Relations, Sociology, vol.24, issue.2, pp.535-558, 1989.
DOI : 10.1177/0038038589023004003

M. Kornberger, C. Carter, and A. Ross-smith, Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice, Accounting, Organizations and Society, vol.35, issue.8, pp.775-791, 2010.
DOI : 10.1016/j.aos.2010.09.005

M. Kornberger, L. Justesen, and J. Mouritsen, ???When you make manager, we put a big mountain in front of you???: An ethnography of managers in a Big 4 Accounting Firm, Accounting, Organizations and Society, vol.36, issue.8, pp.514-533, 2011.
DOI : 10.1016/j.aos.2011.07.007

K. Kosmala and O. Herrbach, The ambivalence of professional identity: On cynicism and jouissance in audit firms, Human Relations, vol.9, issue.10, pp.59-1393, 2006.
DOI : 10.1177/0018726706071526

K. E. Kram, Phases of the Mentor Relationship., Academy of Management Journal, vol.26, issue.4, pp.608-625, 1983.
DOI : 10.2307/255910

M. Krambia-kapardis and A. Zopiatis, Female accountants in partnership positions: Persona non grata?, Research in Accounting in Emerging Economies, vol.9, pp.265-285, 2009.
DOI : 10.1108/S1479-3563(2009)0000009012

S. Kumra and S. Vinnicombe, A Study of the Promotion to Partner Process in a Professional Services Firm: How Women are Disadvantaged, British Journal of Management, vol.2, issue.1, pp.65-74, 2008.
DOI : 10.2307/2392665

M. Larson, The rise of professionalism: A sociological analysis, 1977.

J. Laufer, Femmes et carri??res: la question du plafond de verre, Revue fran??aise de gestion, vol.30, issue.151, pp.117-127, 2004.
DOI : 10.3166/rfg.151.117-128
URL : http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_151_0117

E. Lazega, Le phénomène collégial: Une théorie structurale de l'action collective entre pairs. Revue française de sociologie, pp.639-670, 1999.
DOI : 10.2307/3322853
URL : http://spire.sciencespo.fr/hdl:/2441/7o52iohb7k6srk09n2l4ocu9g/resources/article-rfsoc-0035-2969-1999-num-40-4-5212.pdf

E. Lazega, The collegial phenomenon: The social mechanisms of cooperation among peers in a corporate law partnership, 2001.
DOI : 10.1093/acprof:oso/9780199242726.001.0001

Y. Lemarchand and N. Praquin, Falsifications et manipulations comptables. La mesure du profit, un enjeu social (1856-1914), Comptabilit?? - Contr??le - Audit, vol.11, issue.3, pp.15-34, 2005.
DOI : 10.3917/cca.113.0015
URL : https://hal.archives-ouvertes.fr/halshs-00149874

R. Lewicki, Organizational seduction: Building commitment to organizations, Organizational Dynamics, vol.10, issue.2, pp.5-21, 1981.
DOI : 10.1016/0090-2616(81)90029-2

R. Libby and D. M. Frederick, Experience and the Ability to Explain Audit Findings, Journal of Accounting Research, vol.28, issue.2, pp.348-367, 1990.
DOI : 10.2307/2491154

R. Libby and M. G. Lipe, Incentives, Effort, and the Cognitive Processes Involved in Accounting-Related Judgments, Journal of Accounting Research, vol.30, issue.2, pp.249-273, 1992.
DOI : 10.2307/2491126

M. Louis, Surprise and Sense Making, Journal of Library Administration, vol.4, issue.1, pp.95-123, 1983.
DOI : 10.1300/J111V04N01_08

I. Lupu, Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four, Critical Perspectives on Accounting, vol.23, issue.4-5, pp.351-369, 2012.
DOI : 10.1016/j.cpa.2012.01.003

K. Macdonald, Social Closure and Occupational Registration, Sociology, vol.19, issue.4, p.541, 1985.
DOI : 10.1177/0038038585019004004

K. M. Macdonald, Building Respectability, Sociology, vol.29, issue.4, p.55, 1989.
DOI : 10.1177/0038038589023001005

D. Maister, Managing the professional service firm, 1993.

N. Malhotra, T. Morris, and M. Smets, New career models in UK professional service firms: from up-or-out to up-and-going-nowhere?, The International Journal of Human Resource Management, vol.51, issue.9, pp.1396-1413, 2010.
DOI : 10.2307/1073792

G. Malochet, ?? l'??cole de la d??tention??: quelques aspects de la socialisation professionnelle des surveillants de prison, Sociologie du Travail, vol.46, issue.2, pp.168-186, 2004.
DOI : 10.1016/j.soctra.2004.03.002

S. B. Malos and M. A. Campion, An options-based model of career mobility in professional service firms, Academy of Management Review, vol.20, issue.3, pp.611-644, 1995.

B. Malsch and Y. Gendron, Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting, Journal of Management Studies, vol.17, issue.5, 2013.
DOI : 10.1111/joms.12006

L. Mattei, Contribution to the comprehension of the effects of the big four's initiatives to improve women's progression. Interdisciplinary Perspectives on Accounting, pp.3-5, 2012.

L. Mattei and C. Garnier, Le "moule de l'auditeur" dans les big 4, une "machine à tuer la diversité, Mai, pp.19-23, 2014.

S. Mc-cracken, S. Salterio, R. , and S. , Do Managers Intend to Use the Same Negotiation Strategies as Partners?, Behavioral Research in Accounting, vol.23, issue.1, pp.131-160, 2011.
DOI : 10.2308/bria.2011.23.1.131

R. K. Merton, R. G. Kendall, and P. L. , The student physician. Introductory sudies in the sociology of medical education, 1957.

A. Mikol, The evolution of auditing and the independent auditor in France, European Accounting Review, vol.2, issue.1, pp.1-16, 1993.
DOI : 10.1080/09638189300000001

P. Mills, J. Hall, J. Leidecker, and N. Margulies, Flexiform: A model for professional service organizations, Academy of Management Review, vol.8, issue.1, pp.118-131, 1983.

H. Mintzberg, The nature of managerial work, 1980.

P. Montagna, Professionalization and Bureaucratization in Large Professional Organizations, American Journal of Sociology, vol.74, issue.2, pp.138-145, 1968.
DOI : 10.1086/224616

D. A. Moore, P. E. Tetlock, L. Tanlu, and M. H. Bazerman, CONFLICTS OF INTEREST AND THE CASE OF AUDITOR INDEPENDENCE: MORAL SEDUCTION AND STRATEGIC ISSUE CYCLING., Academy of Management Review, vol.31, issue.1, pp.10-29, 2006.
DOI : 10.5465/AMR.2006.19379621

T. Morris and A. Pinnington, Promotion to Partner in Professional Service Firms, Human Relations, vol.51, issue.1, pp.3-24, 1998.
DOI : 10.1177/001872679805100102

D. Mourey, Le contrôle circulaire une approche socio-organisationnelle du contrôle des relations stratégiques inter-firmes dans le secteur de la grande distribution, Thèse de Doctorat ès Sciences de gestion, 2008.

F. Mueller, C. Carter, and A. Ross-smith, Making sense of career in a Big Four accounting firm, Current Sociology, vol.70, issue.2, pp.551-567, 2011.
DOI : 10.1177/0011392111402734

D. Muzio, D. M. Brock, and R. Suddaby, Professions and Institutional Change: Towards an Institutionalist Sociology of the Professions, Journal of Management Studies, vol.40, issue.5, pp.699-721, 2013.
DOI : 10.1111/joms.12030

F. W. Nietzsche, Le gai savoir: Fragments posthumes Gallimard, pp.1881-1882, 1967.

O. Flaherty, B. Siow, and A. , On the job screening, up or out rules, and firm growth, Canadian Journal of Economics, pp.346-368, 1992.

O. Reilly, C. Chatman, and J. , Organizational commitment and psychological attachment: The effects of compliance, identification, and internalization on prosocial behavior., Journal of Applied Psychology, vol.71, issue.3, pp.492-499, 1986.
DOI : 10.1037/0021-9010.71.3.492

C. Ollivier, Carri??re du capital social et segmentation du march????: ??volution des effets des relations sur les trajectoires professionnelles des architectes d???int??rieur, Sociologie du Travail, vol.53, issue.1, pp.52-74, 2011.
DOI : 10.1016/j.soctra.2010.12.004

W. Ouchi, Markets, Bureaucracies, and Clans, Administrative Science Quarterly, vol.25, issue.1, pp.129-141, 1980.
DOI : 10.2307/2392231

P. Paillé, La méthodologie qualitative: Postures de recherche et variables de terrain, 2006.

L. D. Parker and S. Warren, Personal life values and professional identity: Countering the accountant's stereotype. Working Paper, 2012.

J. Passeron, Biographies, flux, itinéraires, trajectoires. Revue française de sociologie, pp.3-22, 1990.
DOI : 10.2307/3321486

J. Peneff, La méthode biographique, 1990.

L. Penley and S. Gould, Etzioni's model of organizational involvement: A perspective for understanding commitment to organizations, Journal of Organizational Behavior, vol.44, issue.1, pp.43-59, 1988.
DOI : 10.1002/job.4030090105

C. Pennetier and B. Pudal, Évolution des méthodes d'analyse du militant ouvrier, archétype du militant, militantismes et militants, 2000.

B. Pentland, Getting comfortable with the numbers: Auditing and the micro-production of macro-order, Accounting, Organizations and Society, vol.18, issue.7-8, pp.7-8, 1993.
DOI : 10.1016/0361-3682(93)90045-8

C. Perrow, Complex organizations: A critical essay, 1986.

C. Picard, S. Durocher, and Y. Gendron, From meticulous professionals to superheroes of the business world, Accounting, Auditing & Accountability Journal, vol.27, issue.1, pp.73-118, 2014.
DOI : 10.1108/AAAJ-09-2012-1087
URL : https://hal.archives-ouvertes.fr/hal-00993019

C. M. Pillsbury, L. Capazzoli, and A. Ciampa, A synthesis of research studies regarding the upward mobility of women in public accounting, Accounting Horizons, pp.63-70, 1989.

J. M. Podolny, A Status-Based Model of Market Competition, American Journal of Sociology, vol.98, issue.4, pp.829-872, 1993.
DOI : 10.1086/230091

M. Power, Educating accountants: Towards a critical ethnography, Accounting, Organizations and Society, vol.16, issue.4, pp.333-353, 1991.
DOI : 10.1016/0361-3682(91)90026-B

M. Power, Auditing and the production of legitimacy, Accounting, Organizations and Society, vol.28, issue.4, pp.379-394, 2003.
DOI : 10.1016/S0361-3682(01)00047-2

J. Pratt and J. D. Stice, The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees, The Accounting Review, vol.69, issue.4, pp.639-656, 1994.

M. G. Pratt, K. W. Rockmann, and J. B. Kaufmann, CONSTRUCTING PROFESSIONAL IDENTITY: THE ROLE OF WORK AND IDENTITY LEARNING CYCLES IN THE CUSTOMIZATION OF IDENTITY AMONG MEDICAL RESIDENTS., Academy of Management Journal, vol.49, issue.2, pp.235-262, 2006.
DOI : 10.5465/AMJ.2006.20786060

J. Raelin, The basis for the professional's resistance to managerial control, Human Resource Management, vol.84, issue.2, pp.147-175, 1985.
DOI : 10.1002/hrm.3930240205

C. Ramirez, Understanding social closure in its cultural context: accounting practitioners in France (1920???1939), Accounting, Organizations and Society, vol.26, issue.4-5, pp.4-5, 2001.
DOI : 10.1016/S0361-3682(00)00023-4

C. Ramirez, Du commissariat aux comptes à l'audit. Actes de la recherche en sciences sociales, pp.62-79, 2003.

C. Ramirez, Contribution à une théorie des modèles professionnels. Le cas des comptables libéraux en france et au royaume-uni, Sociology, 2005.

C. Ramirez, Reform or renaissance? France's 1966 companies act and the problem of the 'professionalisation'of the auditing profession in france, Accounting History Review, vol.19, issue.2, pp.127-148, 2009.

C. Ramirez, ???We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!??? Quality Control and Orders of Worth in the British Audit Profession, Journal of Management Studies, vol.11, issue.5, 2013.
DOI : 10.1111/joms.12011

A. E. Reichers, An interactionist perspective on newcomer socialization rates, pp.278-287, 1987.

P. Ricoeur, Temps et récit, tome iii. Le temps raconté, 1983.

P. Ricoeur, Temps et récit. Tome iii. Le temps raconté, 1985.

P. Ricoeur, Soi-même comme un autre, 1990.

R. W. Roberts, Commercialism and Its Impact on the Integrity of Professional Tax Services in the United States, Critical Perspectives on Accounting, vol.12, issue.5, pp.589-605, 2001.
DOI : 10.1006/cpac.2000.0454

K. Robson, C. Humphrey, R. Khalifa, and J. Jones, Transforming audit technologies: Business risk audit methodologies and the audit field, Accounting, Organizations and Society, vol.32, issue.4-5, pp.4-5, 2007.
DOI : 10.1016/j.aos.2006.09.002

F. J. Roethlisberger and W. J. Dickson, Management and the worker: An account of a research program conducted by the western electric company, hawthorne works, 1939.

J. A. Roth, Timetables; structuring the passage of time in hospital treatment and other careers, 1963.

D. Roy, Quota Restriction and Goldbricking in a Machine Shop, American Journal of Sociology, vol.57, issue.5, pp.427-442, 1952.
DOI : 10.1086/221011

D. Roy, Efficiency and "The Fix": Informal Intergroup Relations in a Piecework Machine Shop, American Journal of Sociology, vol.60, issue.3, pp.255-266, 1954.
DOI : 10.1086/221535

C. Sauviat, Deux professions dans la tourmente Actes de la recherche en sciences sociales, pp.21-41, 2003.

E. Schein, Organizational socialization and the profession of management, Industrial Management Review, vol.9, pp.1-16, 1968.

E. Schein and E. Schein, Career dynamics: Matching individual and organizational needs, 1978.

P. Sikka, Enterprise culture and accountancy firms: new masters of the universe, Accounting, Auditing & Accountability Journal, vol.21, issue.2, pp.268-295, 2008.
DOI : 10.1108/09513570810854437

D. A. Simunic, The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research, vol.18, issue.1, pp.161-190, 1980.
DOI : 10.2307/2490397

I. Solomon and K. Trotman, Experimental judgment and decision research in auditing: the first 25 years of AOS, Accounting, Organizations and Society, vol.28, issue.4, pp.395-412, 2003.
DOI : 10.1016/S0361-3682(02)00023-5

E. Soriano, Sur quelques illusions sur "l'illusion biographique" -à propos d'un texte de pierre bourdieu, Frédéric rousseau & antoine coppolani, le genre biographique en histoire. Jeux et enjeux d'écriture, 2007.

C. Spence, C. Dambrin, C. Carter, J. Husillos, and P. Archel, Global ends, local means: Making it to partner in professional service firms, pp.21-23, 2014.

W. H. Starbuck, LEARNING BY KNOWLEDGE-INTENSIVE FIRMS, Journal of Management Studies, vol.10, issue.1, pp.713-740, 1992.
DOI : 10.2307/2095147

A. Strauss, Miroirs et masques. Une introduction à l'interactionnisme, 1992.

R. Suddaby, D. J. Cooper, and R. Greenwood, Transnational regulation of professional services: Governance dynamics of field level organizational change, Accounting, Organizations and Society, vol.32, issue.4-5, pp.333-362, 2007.
DOI : 10.1016/j.aos.2006.08.002

H. T. Tan, Organizational Levels and Perceived Importance of Attributes for Superior Audit Performance, Abacus, vol.35, issue.1, pp.77-90, 1999.
DOI : 10.1111/1467-6281.00035

H. T. Tan and R. Libby, Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field, Journal of Accounting Research, vol.35, issue.1, pp.97-113, 1997.
DOI : 10.2307/2491469

L. Teck-heang and A. M. Ali, The evolution of auditing: An analysis of the historical development, Journal of Modern Accounting and Auditing, vol.4, issue.12, pp.1-8, 2008.

R. Thiétart, Méthodes de recherche en management, 2003.

B. Townley, Foucault, power/knowledge and its relevance for human resource management, Academy of Management Review, vol.18, pp.518-545, 1993.

B. Townley, PERFORMANCE APPRAISAL AND THE EMERGENCE OF MANAGEMENT*, Journal of Management Studies, vol.24, issue.2, pp.221-238, 1993.
DOI : 10.1111/j.1748-8583.1990.tb00223.x

B. Townley, Reframing human resource management: Power, ethics and the subject at work, 1994.

K. Trotman, A. Wright, and S. Wright, An Examination of the Effects of Auditor Rank on Pre???Negotiation Judgments, AUDITING: A Journal of Practice & Theory, vol.28, issue.1, pp.191-203, 2009.
DOI : 10.2308/aud.2009.28.1.191

J. Van-maanen, Police Socialization: A Longitudinal Examination of Job Attitudes in an Urban Police Department, Administrative Science Quarterly, vol.20, issue.2, pp.207-228, 1975.
DOI : 10.2307/2391695

J. Van-maanen and E. Schein, Toward a theory of organizational socialization, Research in organizational behavior, vol.1, pp.209-264, 1979.

R. Viator, The association of formal and informal public accounting mentoring with role stress and related job outcomes, Accounting, Organizations and Society, vol.26, issue.1, pp.73-93, 2001.
DOI : 10.1016/S0361-3682(00)00002-7

V. Nordenflycht and A. , WHAT IS A PROFESSIONAL SERVICE FIRM? TOWARD A THEORY AND TAXONOMY OF KNOWLEDGE-INTENSIVE FIRMS., Academy of Management Review, vol.35, issue.1, pp.155-174, 2010.
DOI : 10.5465/AMR.2010.45577926

W. Waller and W. Felix, Cognition and the auditor's opinion formulation process: A schematic model of interactions between memory and current audit evidence. Decision making and accounting: current research, pp.27-48, 1984.

T. J. Watson, Narrative, life story and manager identity: A case study in autobiographical identity work, Human Relations, vol.62, issue.3, pp.425-452, 2009.
DOI : 10.1177/0018726708101044

R. P. Weber, Basic content analysis, 1990.
DOI : 10.4135/9781412983488

M. J. Welsh, The construction of gender: Some insights from feminist psychology, Accounting, Auditing & Accountability Journal, vol.5, issue.3, 1992.

H. L. Wilensky, The Professionalization of Everyone?, American Journal of Sociology, vol.70, issue.2, pp.137-158, 1964.
DOI : 10.1086/223790

H. Willmott and P. Sikka, On the commercialization of accountancy thesis: A review essay, Accounting, Organizations and Society, vol.22, issue.8, pp.831-842, 1997.
DOI : 10.1016/S0361-3682(96)00013-X

K. Woodward, Identity and difference, 1997.

K. Woodward, Questioning identity: Gender, class and nation, Routledge, 2000.
DOI : 10.4324/9780203392133

L. Dans-la-littérature-comptable and .. , 67 2.1. Revue de la littérature comptable interprétative, p.70

.. La-littérature-critique-et-la-dénonciation-du-plafond-de-verre, 109 2.1. La dénonciation du glass ceiling 110 2.2. L'existence d'un modèle masculin dominant, p.111

L. Limites-des-visions-Économique-et-critique and .. , 113 3.1. L'association présentée comme un aboutissement, 113 3.2. L'associé présenté comme le produit de la structure, p.114

.. Des-visions-fonctionnalistes-ou-néo-webériennes-trop-macrosociologiques, 133 1.1. Une vision fonctionnaliste trop élitiste 133 1.2. Une critique néo-webérienne qui reste trop macro-sociologique, p.136

.. Le-point-de-vue-interactionniste-une-perspective-microsociologique, 140 SECTION 2, p.146

.. Le-concept-interactionniste-de-carrière, 146 1.1. La définition de la carrière par Everett, 150 1.3. L'exemple de l'opérationnalisation du concept de carrière par la sociologie politique française, p.152

.. Le-concept-interactionniste-de-carrière-pour-analyser-le-processus-de-cooptation, 153 2.1. La notion de subjectivité, 153 2.2. La conversion identitaire : un lien entre construction identitaire et processus de. Identité pour soi et identité pour, p.158

D. Une-approche, 169 3.2. Inscrire les récits de vie dans la perspective ethnosociologique, p.170

.. Le-recueil-des-données-empiriques, 212 1.1. L'ouverture d'un terrain et la prise de rendez-vous, p.213

.. En-france, 250 1.1, p.251

A. Des, C. De-cooptation-a-l-'association, and E. Dans, Analyse du discours des associés sur le processus de cooptation : le « mystère, p.265

L. 'associé-n-'est-pas-un-auditeur-comme-les-autres and .. , 324 1.1. Dépasser la notion de « moule » avec la résolution de l'injonction contradictoire à se distinguer des autres, p.327

.. Un-aboutissement-de-carrière, 329 2.1. Proposition d'une nouvelle lecture de la structure hiérarchique des cabinets Big, p.331

.. Piste-de-recherches-futures, 341 1.1. Les implications de notre travail sur les gender studies, 341 1.2. La définition du professionnel dans un contexte de financiarisation de l'économie, p.342