L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation: solution alternative ou situation intermédiaire ?

Hubert Tondeur and Olivier de La Villarmois

ACCRA, 2003, vol. 9, issue 1, 29-52

Abstract: The outsourcing and the shared services centers applied accounting function constitute organizational innovations made possible with the development of economics resource planning which ensure a trade of information in real time. We currently note the development of these two forms of organization which seem to answer at the common concern which are efficiency of the accounting function and different strategic logics. This work is to propose the determinants of these two forms of organization and appreciate at through of cases study if centers of shares services represent an intermediate structure before outsourcing the accounting function.

Keywords: outsourcing; shared services centers; ERP; accounting function (search for similar items in EconPapers)
Date: 2003
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