Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises

Philippe Chapellier

ACCRA, 2003, vol. 9, issue 2, 171-187

Abstract: Several studies show that accounting data is useful for the manager of a small business. But in this type of structure the accounting abilities are often insufficient and it is mostly the chartered accountant?s task to send out and interpret this data. Small business managers are often unsatisfied by this part of the chartered accountant?s (certified public accountant?s) work. The hypothesis studied in this article is that the Internet can, under certain conditions, offer a new logical functioning in accountants? offices, which could make the relationship between the accountant and his client, the manager of the company, easier and more efficient.

Keywords: chartered accountant (certified public accountant); small company manager; the Internet; using accounting data (search for similar items in EconPapers)
Date: 2003
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