Carreira e Gestão de Pessoas nas Empresas "Big Four" a partir da Visão Auditores Externos.

This study aims to understand how external auditors from Big Four companies perceive their career and what is the relationship with people management in these organizations. For this, an exploratory-descriptive study with a qualitative approach was carried out. Semi-structured interviews were conducted with 14 accountants with at least two years of experience working in a Big Four. The results show that working in a Big Four requires a set of skills, mainly technical and conceptual, but also linked to attitude, not only for the formation of a career trajectory but also for the self-maintenance of the worker in this professional environment. The training and development policies stood out in the participants' opinion, who refer to them as the main attraction attributes, even overlapping the remuneration. A career in a Big Four is typically organizational (traditional); however, it has modeled itself on the characteristics of other career conceptions: protean, borderless, kaleidoscopic, and sustainable. [ABSTRACT FROM AUTHOR]