LES TRANSFERTS DE CONNAISSANCES COMME SUPPORT D'APPRENTISSAGE: LE CAS DE LA RELATION EXPERT- COMPTABLE / DIRIGEANT DE PE

Sophie Mignon (), Corinne Janicot, Agnès Mazars () and Philippe Chapellier ()
Additional contact information
Sophie Mignon: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Corinne Janicot: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Agnès Mazars: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Philippe Chapellier: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

Post-Print from HAL

Abstract: How can a small business manager harness accounting data and use them as actionable knowledge? This paper proposes to consider the terms of the relationship between the manager and the CPA as a condition for learning. Building on Nonaka' s conceptual knowledge model, a case study around a CPA and his clients has been conducted. More precisely, we questioned the issue of knowledge translation from the CPA to the manager, and the related knowledge internalization by the small business manager.

Keywords: knowledge; learning; trust; relationship; connaissance; apprentissage; confiance; relation (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996783v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00996783v1/document (application/pdf)

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:hal:journl:hal-00996783

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().