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Les innovations des cabinets d’expertise comptable face aux changements réglementaires, sociologiques et technologiques

Author

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  • Nadine de la Pallière
  • Catherine Goullet
  • Annaïck Guyvarc’h

Abstract

The purpose of this study is to identify, characterise the innovations linked to regulatory, sociological and technological changes and to show their impact on the strategic positioning, scope of activities, organisational model, economic model and management tools of public accounting firms. To this end, we conducted an inductive qualitative study based on 21 semi-structured interviews with Breton senior accountants working in firms of different sizes. Three main contributions emerged. The first one refines the understanding of innovation in the firms. The second highlights the importance of the role of clients, staff and senior accountants in the innovation process. The third highlights the importance of firm size in the implementation of innovations. JEL codes: L89, M49, M54

Suggested Citation

  • Nadine de la Pallière & Catherine Goullet & Annaïck Guyvarc’h, 2023. "Les innovations des cabinets d’expertise comptable face aux changements réglementaires, sociologiques et technologiques," Innovations, De Boeck Université, vol. 0(2), pages 185-215.
    • Handle: RePEc:cai:inndbu:inno_pr2_0143
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    Keywords

    Accounting Firm; Regulatory Changes; Sociological Changes; Technological Changes; Innovations;
    All these keywords.

    JEL classification:

    • L89 - Industrial Organization - - Industry Studies: Services - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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