Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance

Pierre-Laurent Bescos ()
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Pierre-Laurent Bescos: Edhec Nice

Revue Finance Contrôle Stratégie, 2002, vol. 5, issue 4, pages 5-28

Abstract: Three recent major developments have occurred that have dramatically changed the business environment : information technology, globalization and concentration of power in large market investors. These three change drivers have had two major impacts on firms:1) they have eliminated the old accounting model that information and knowledge is expensive ; 2) they have resulted in a dramatically increased of competition among all organizations. For these reasons, we investigate by a study the new skills expected for future management accountants in this context and the links between these new skills and changes in business environment.

Keywords: competencies; study; accounting; finance; management accounting. (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2002

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:5:y:2002:i:q4:p:5-28

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