L'USAGE DE L'INTERNET DANS LES CABINETS D'EXPERTISE COMPTABLE: UN ESSAI D'OBSERVATION ET D'EXPLICATION

Thouraya Trigui and Philippe Chapellier ()
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Thouraya Trigui: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques
Philippe Chapellier: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: The aim of this paper is to study the Internet usage by Chartered Accountant, managers of small and medium sized accounting firms (SMAFs) in their professional environment, in order to reject or to confirm the assumption of possible "technological determination". The empirical survey conducted by questionnaire into 283 Chartered Accountants reveals firstly that Chartered Accountants appropriate Internet differently. A cluster analysis has been applied and three profiles of Chartered Accountants have emerged based on their Internet use: "the specialists", "the pragmatics" and "the followers". It then reveals that the organizational which have been selected do not influence similarly the identified type of use.

Keywords: Small and medium Sized Accounting Firms (SMAFs); Use; Cluster analysis; Organizational factors; Internet; Petits et moyens cabinets d'expertise comptable (PMCEC); Usage; Typologies; Facteurs organisationnels (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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