Les ressorts de la fabrique de la connaissance comptable en PE

Sophie Mignon, Philippe Chapellier and Agnès Mazars-Chapelon

Revue de l'Entrepreneuriat, 2018, vol. 17, issue 3, 41-74

Abstract: How does the relationship between an accountant and an officer of an SB contribute to the production of accounting knowledge of the CEO of an SB? More specifically, by what mechanisms are the knowledge transmitted by an accountant acquired and assimilated by the CEO of an SB, and to what extent is this knowledge then transformed and leveraged by the SB? In researching these questions, we use Zahra and Georges's (2002) approach to knowledge absorption, which is considered an antecedent to successful interorganizational knowledge transfer (Easterby-Smith, Crossan, and Nicolini 2008). A case study was conducted in a particular context of trust and proximity between a chartered accountant and ten clients, with a leader strongly motivated to take advice and an expert strongly motivated to transmit knowledge. We describe an absorption process in this particular context, which can be generalized to similar contexts of analysis.

Keywords: SB officer; CPA; accounting knowledge; absorptive capacity. (search for similar items in EconPapers)
Date: 2018
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