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Cabinets D'Expertise Comptable : Impacts D'Internet Sur La Relation Client Et La Performance

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Author Info

  • Philippe Chapellier

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - Université Montpellier II - Sciences et Techniques du Languedoc : EA731)

  • Thouraya Trigui

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - Université Montpellier II - Sciences et Techniques du Languedoc : EA731)

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    Abstract

    Cet article présente les résultats d'une enquête réalisée par questionnaire auprès de 283 expertscomptables. Il montre, dans une première partie, qu'Internet est utilisé au quotidien dans les cabinets mais le plus souvent dans une optique d'amélioration des routines et plus rarement dans une optique novatrice permettant de proposer de nouveaux services aux clients. Il révèle, dans un second temps, que l'usage de cet outil facilite et renforce sur certains points la relation entre l'expert et son client et peut ainsi créer un sentiment de proximité virtuelle entre les acteurs. Toutefois, l'étude laisse apparaître des limites qui pourraient parfois conduire à dépersonnaliser la relation et engendrer paradoxalement chez certains dirigeants l'apparition d'un sentiment d'isolement.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/30/92/PDF/p87.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00543092.

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    Date of creation: May 2007
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    Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
    Handle: RePEc:hal:journl:halshs-00543092

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00543092/en/
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    Related research

    Keywords: Internet; cabinets d'expertise comptable; relation experts / dirigeants;

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    1. Prim-Allaz, Isabelle & Benamour, Yasmine, 2000. "Orientation relationnelle versus transactionnelle du client : développement d'une échelle dans le secteur bancaire français. Une étude exploratoire," Economics Papers from University Paris Dauphine 123456789/4264, Paris Dauphine University.
    2. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
    3. Gauzente, Claire & Guilloux, Véronique & Kalika, Michel, 2000. "Grandeurs et limites de la communication électronique : analyse d'un cas de projet de recherche marketing," Economics Papers from University Paris Dauphine 123456789/3298, Paris Dauphine University.
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