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Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises

Author

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  • Philippe Chapellier

Abstract

Several studies show that accounting data is useful for the manager of a small business. But in this type of structure the accounting abilities are often insufficient and it is mostly the chartered accountant?s task to send out and interpret this data. Small business managers are often unsatisfied by this part of the chartered accountant?s (certified public accountant?s) work. The hypothesis studied in this article is that the Internet can, under certain conditions, offer a new logical functioning in accountants? offices, which could make the relationship between the accountant and his client, the manager of the company, easier and more efficient.

Suggested Citation

  • Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," ACCRA, Association francophone de comptabilité, vol. 9(2), pages 171-187.
    • Handle: RePEc:cai:accafc:cca_092_0171
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    Citations

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    Cited by:

    1. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
    2. Pascal Mantel, 2018. "Territoires professionnels en tension : De la recomposition d’un monopole par l’Ordre des Experts-Comptables français," Post-Print hal-01907942, HAL.

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