L'évaluation de la compétence dans le recrutement des comptables
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Ce livre aborde la problématique de l'évaluation des compétences des candidats au moment du recrutement. Le cadre conceptuel mobilisé s'intègre dans l'approche conventionnelle. Lorsque le recruteur passe d'une situation de tri des CV à un entretien face-à-face, il n'obtient pas de précisions sur la compétence d'un candidat mais il mobilise une autre conception des compétences. Les représentations des recruteurs sur ce qu'est un candidat compétent sont des causes susceptibles de déterminer le jugement d'embauche. Ce jugement est une opération fort complexe parce qu'il s'agit seulement de pronostiquer avec le moins de risque possible la possibilité d'un individu à réussir dans un emploi donné. Le choix des outils de recrutement utilisés n'est pas orienté par leurs fiabilités. Le recruteur interprète des indices et développe des croyances. Le risque augmente avec la nature compliquée de la fonction d'audit qui obéit le plus souvent à des raisonnements automatisés de la part des auditeurs. Pour évaluer leurs compétences au moment du recrutement, les dirigeants des cabinets d'expertise comptable et d'audit, doivent pouvoir lever l'incertitude liée à la situation d'évaluation.
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