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Intelligence collective et organisation co-dépendante : le rôle de l’expert-comptable dans le crowdlending

Author

Listed:
  • Héloïse Berkowitz

    (TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Antoine Souchaud

    (NEOMA - Neoma Business School)

Abstract

Quel rôle l'expert-comptable peut-il jouer dans l'utilisation de l'intelligence collective (IC) dans le crowdlending et à quelles conditions ? Cet article s'appuie sur une étude de cas approfondie d'une tentative inaboutie d'exploiter l'IC grâce à l'expertise-comptable dans le cadre d'un partenariat entre une plateforme de crowdlending et l'Ordre des Experts Comptables. Nos résultats décrivent certaines actions de l'EC permettant d'activer l'intelligence collective sur les forums, mais révèlent aussi deux facteurs organisationnels d'échec de l'exploitation de cette ressource, le non-respect des relations de co-dépendance et l'hypocrisie organisationnelle. Cette analyse nous conduit à proposer un modèle élargi de co-dépendance entre plateforme, porteurs de projet, foule et experts-comptables dans le crowdlending afin d'exprimer et d'exploiter l'IC.

Suggested Citation

  • Héloïse Berkowitz & Antoine Souchaud, 2019. "Intelligence collective et organisation co-dépendante : le rôle de l’expert-comptable dans le crowdlending," Post-Print hal-02527998, HAL.
    • Handle: RePEc:hal:journl:hal-02527998
    DOI: 10.3917/cca.253.0041
    Note: View the original document on HAL open archive server: https://hal.science/hal-02527998
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