IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_091_0029.html
   My bibliography  Save this article

L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?

Author

Listed:
  • Hubert Tondeur
  • Olivier de La Villarmois

Abstract

The outsourcing and the shared services centers applied accounting function constitute organizational innovations made possible with the development of economics resource planning which ensure a trade of information in real time. We currently note the development of these two forms of organization which seem to answer at the common concern which are efficiency of the accounting function and different strategic logics. This work is to propose the determinants of these two forms of organization and appreciate at through of cases study if centers of shares services represent an intermediate structure before outsourcing the accounting function.

Suggested Citation

  • Hubert Tondeur & Olivier de La Villarmois, 2003. "L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 29-52.
    • Handle: RePEc:cai:accafc:cca_091_0029
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_091_0029
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2003-1-page-29.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.
    2. Lazhar El Orf & Eric Tort, 2006. "Une synthèse des travaux sur les systèmes d'information comptables en France : état des lieux et pistes de recherche," Post-Print halshs-00548123, HAL.
    3. Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_091_0029. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.