CHOIX DES MEDIAS ET EFFICACITE DE LA COMMUNICATION: LE CAS DE LA RELATION ENTRE L'EXPERT-COMPTABLE ET LE DIRIGEANT DE PETITE ENTREPRISE

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

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Abstract: This paper focuses on defining what guarantees the efficiency of information transfer between the chartered accountant and the small company manager. The first part of this article aims at defining what an efficient communication between the chartered accountant and his client could be. How can the accountant proceed to transmit accounting information that will prove useful to a manager who is not an accountant himself? How can he make sure this information has been indeed fully grasped and that it meets the manager's needs and expectations? The article then relies on previous literature to try and identify the mediums the accountant could resort to to achieve the above mentioned objectives? Can this be done by having information systems interact? To what extent will the standard face to face communication remain indispensable?

Keywords: chartered accountant; small company manager; efficiency in communicating; choice of the appropriate mediums; expert-comptable; dirigeant de PE; efficacité de la communication; choix des médias (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459645
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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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