Les innovations des cabinets d’expertise comptable face aux changements réglementaires, sociologiques et technologiques

Nadine de la Pallière, Catherine Goullet and Annaïck Guyvarc’h

Innovations, 2023, vol. n° 71, issue 2, 185-215

Abstract: The purpose of this study is to identify, characterise the innovations linked to regulatory, sociological and technological changes and to show their impact on the strategic positioning, scope of activities, organisational model, economic model and management tools of public accounting firms. To this end, we conducted an inductive qualitative study based on 21 semi-structured interviews with Breton senior accountants working in firms of different sizes. Three main contributions emerged. The first one refines the understanding of innovation in the firms. The second highlights the importance of the role of clients, staff and senior accountants in the innovation process. The third highlights the importance of firm size in the implementation of innovations. JEL codes: L89, M49, M54

Keywords: Accounting Firm; Regulatory Changes; Sociological Changes; Technological Changes; Innovations (search for similar items in EconPapers)
JEL-codes: L89 M49 M54 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=INNO_PR2_0143 (application/pdf)
http://www.cairn.info/revue-innovations-2023-2-page-185.htm (text/html)
restricted

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:inndbu:inno_pr2_0143

Access Statistics for this article

More articles in Innovations from De Boeck Université
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().