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Les Determinants Des Competences De La Fonction Gestion-Finance

Author

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  • Pierre-Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

L'environnement des entreprises a subi trois évolutions profondes : l'évolution des technologies de l'information, la globalisation des économies et la concentration du pouvoir économique dans les mains d'investisseurs intervenant au niveau mondial, comme les fonds de pension. Ces trois facteurs de changement ont eu deux impacts majeurs au sein des entreprises : (1) ils ont éliminé le vieux modèle comptable qui voulait que l'information et le savoir faire financier coûtent cher ; (2) ils ont abouti à une augmentation forte de la concurrence entre les entreprises, notamment pour attirer les investisseurs. L'enjeu est de donner alors aux étudiants et professionnels de la fonction gestion-finance une formation de qualité apportant de la valeur, pour se préparer dans leur carrière à répondre à ce monde en forte évolution. Pour ces raisons, nous avons conduit une enquête afin de cerner les liens entre les compétences, les aptitudes et les grades au sein de la fonction gestion-finance.

Suggested Citation

  • Pierre-Laurent Bescos, 2002. "Les Determinants Des Competences De La Fonction Gestion-Finance," Post-Print halshs-00584442, HAL.
    • Handle: RePEc:hal:journl:halshs-00584442
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584442
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    References listed on IDEAS

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    1. Stone, Dan N. & Hunton, James E. & Wier, Benson, 2000. "Succeeding in managerial accounting. Part 1: knowledge, ability, and rank," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 697-715, October.
    2. Bo-Goran Ekholm & Jan Wallin, 2000. "Is the annual budget really dead?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 519-539.
    3. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
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    1. Christine Noël Lemaitre, 2005. "De La Connaissance A La Maitrise Du Risque : Comment Se Construit La Competence Du Commissaire Aux Comptes ?," Grenoble Ecole de Management (Post-Print) halshs-00581252, HAL.

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    Keywords

    compétences; enquête;

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