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Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance

Author

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  • Pierre-Laurent Bescos

    (Edhec Nice)

Abstract

Three recent major developments have occurred that have dramatically changed the business environment : information technology, globalization and concentration of power in large market investors. These three change drivers have had two major impacts on firms:1) they have eliminated the old accounting model that information and knowledge is expensive ; 2) they have resulted in a dramatically increased of competition among all organizations. For these reasons, we investigate by a study the new skills expected for future management accountants in this context and the links between these new skills and changes in business environment.

Suggested Citation

  • Pierre-Laurent Bescos, 2002. "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 5-28, December.
    • Handle: RePEc:dij:revfcs:v:5:y:2002:i:q4:p:5-28
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    Citations

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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    3. Jérémy Morales, 2012. "Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles," Post-Print hal-00690934, HAL.
    4. Anne Stévenot-Guéry & Loris Guéry, 2006. "L’influence des Capital Investisseurs sur la gestion des ressources humaines des entreprises financées:dimensions, enjeux et limites," Working Papers CREGO 1060502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    6. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    7. Cătălin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2008. "The Changing Role Of Accountants In A Transition Economy - Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-5.
    8. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.

    More about this item

    Keywords

    competencies; study; accounting; finance; management accounting.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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