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Record W2794532281 · doi:10.3917/cca.241.0113

L’identité négative de l’auditeur

2018· article· fr· W2794532281 on OpenAlexaff
Lambert Jerman, Alaric Bourgoin

Bibliographic record

VenueComptabilité - Contrôle - Audit · 2018
Typearticle
Languagefr
FieldSocial Sciences
TopicEducation, sociology, and vocational training
Canadian institutionsHEC Montréal
Fundersnot available
KeywordsHumanitiesPhilosophySociology

Abstract

fetched live from OpenAlex

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.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.004
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesScience and technology studies, Insufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.707
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0040.004
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0020.008
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0060.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.164
GPT teacher head0.445
Teacher spread0.281 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; both teacher heads agree on what is shown here.

Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations16
Published2018
Admission routes1
Has abstractyes

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