Self-service accounting: Mass retailing recipes for chartered accountants

Le libre-service de l’expertise comptable: Recettes de la grande distribution pour experts comptables

Caroline Tahar () and Laetitia Monnier-Senicourt ()
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Caroline Tahar: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Laetitia Monnier-Senicourt: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: Due to the growing importance of services in Western economies, profitability in this sector is a crucial issue. Yet productivity gains can be difficult to obtain, especially for activities in which intensive labor such as accountancy. Can the solutions developed by large retailers be transposed to accounting? Through a qualitative research conducted in an on line accounting firm, two levers are identified. The first one is to industrialize the service coproduction by combining methods for industrial production and mass consumption. The second one concerns the design client work, considered an intermittent employee by the company. To be effective and generate productivity gains, the company must set up a system to control its work which profitability is obtained over the long term.

Keywords: Service; Profitability; Chartered accountant; Industrialization; Control; rentabilité; expertise comptable; industrialisation; contrôle (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01188879
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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