IDEAS home Printed from https://ideas.repec.org/a/cai/rendbu/entre_173_0041.html
   My bibliography  Save this article

Les ressorts de la fabrique de la connaissance comptable en PE

Author

Listed:
  • Sophie Mignon
  • Philippe Chapellier
  • Agnès Mazars-Chapelon

Abstract

How does the relationship between an accountant and an officer of an SB contribute to the production of accounting knowledge of the CEO of an SB? More specifically, by what mechanisms are the knowledge transmitted by an accountant acquired and assimilated by the CEO of an SB, and to what extent is this knowledge then transformed and leveraged by the SB? In researching these questions, we use Zahra and Georges's (2002) approach to knowledge absorption, which is considered an antecedent to successful interorganizational knowledge transfer (Easterby-Smith, Crossan, and Nicolini 2008). A case study was conducted in a particular context of trust and proximity between a chartered accountant and ten clients, with a leader strongly motivated to take advice and an expert strongly motivated to transmit knowledge. We describe an absorption process in this particular context, which can be generalized to similar contexts of analysis.

Suggested Citation

  • Sophie Mignon & Philippe Chapellier & Agnès Mazars-Chapelon, 2018. "Les ressorts de la fabrique de la connaissance comptable en PE," Revue de l'Entrepreneuriat, De Boeck Université, vol. 17(3), pages 41-74.
    • Handle: RePEc:cai:rendbu:entre_173_0041
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=ENTRE_173_0041
    Download Restriction: free
    File URL: http://www.cairn.info/revue-de-l-entrepreneuriat-2018-3-page-41.htm
    Download Restriction: free
    ---><---

    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:rendbu:entre_173_0041. 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-de-l-entrepreneuriat.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.