La normalisation au cœur d’enjeux géopolitiques
This study analyzes how Big Four firms legitimize the integration of artificial intelligence (AI) in auditing and, more broadly, in professional services. Using Van Leeuwen’s (2007) framework, the analysis of official documents and interviews identifies three discursive strategies of legitimation: r...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | Article ou chapitre numérique |
| اللغة: | Français |
| منشور في: |
2025
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| الوصول للمادة أونلاين: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| الملخص: | This study analyzes how Big Four firms legitimize the integration of artificial intelligence (AI) in auditing and, more broadly, in professional services. Using Van Leeuwen’s (2007) framework, the analysis of official documents and interviews identifies three discursive strategies of legitimation: rationalization, highlighting efficiency gains and the inevitability of AI; moralization, emphasizing ethical risk management; and authorization, drawing on expertise and a dominant market position. These discourses portray AI as a key strategic tool, while positioning the Big Four as central actors in its adoption. The study contributes to understanding how narratives facilitate the normalization of AI in auditing and professional services, highlighting the tensions between technological innovation, symbolic legitimation, and power dynamics. |
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