L’innovation du business model par les entreprises de services professionnels réglementées: le cas de l’expertise-comptable « 100% en ligne »

Jamal Eddine Azzam, Marie Caussimont and Xavier Lecocq

Innovations, 2023, vol. n° 70, issue 1, 241-270

Abstract: This research explores the innovation of business model by regulated professional services firms. This issue is important because of the apparent discrepancy between the innovation principles (variety, novelty, heterogeneity, etc.) and those characterizing regulated professional services firms (stability, regulation, conformity, etc.). To address this issue, we conducted an in-depth analysis of the business model of full online chartered accounting in France, an unprecedented business model for this sector. The results take the form of a framework highlighting the processes associated with the introduction of an innovative business model by regulated professional service firms as well as the interactions between these processes. These findings have theoretical implications for the literature on professional services firms as well as for research on business model innovation. JEL Codes: L210, L26, M210, O310

Keywords: Innovation; Business Model; Professional Services Firms; Regulated Sectors; Qualitative Research (search for similar items in EconPapers)
JEL-codes: L21 L26 M21 O31 (search for similar items in EconPapers)
Date: 2023
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