IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01188879.html
   My bibliography  Save this paper

Self-service accounting: Mass retailing recipes for chartered accountants
[Le libre-service de l’expertise comptable : Recettes de la grande distribution pour experts comptables]

Author

Listed:
  • Caroline Tahar

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Laetitia Monnier-Senicourt

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Due to the growing importance of services in Western economies, profitability in this sector is a crucial issue. Yet productivity gains can be difficult to obtain, especially for activities in which intensive labor such as accountancy. Can the solutions developed by large retailers be transposed to accounting? Through a qualitative research conducted in an on line accounting firm, two levers are identified. The first one is to industrialize the service coproduction by combining methods for industrial production and mass consumption. The second one concerns the design client work, considered an intermittent employee by the company. To be effective and generate productivity gains, the company must set up a system to control its work which profitability is obtained over the long term.

Suggested Citation

  • Caroline Tahar & Laetitia Monnier-Senicourt, 2015. "Self-service accounting: Mass retailing recipes for chartered accountants [Le libre-service de l’expertise comptable : Recettes de la grande distribution pour experts comptables]," Post-Print hal-01188879, HAL.
    • Handle: RePEc:hal:journl:hal-01188879
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188879
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01188879/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Cécile Ayerbe & Audrey Missonier, 2007. "Validité interne et validité externe de l’étude de cas:principes et mise en oeuvre pour un renforcement mutuel," Revue Finance Contrôle Stratégie, revues.org, vol. 10(2), pages 37-62, June.
    2. Baumol, William J & Blackman, Sue Anne Batey & Wolff, Edward N, 1985. "Unbalanced Growth Revisited: Asymptotic Stagnancy and New Evidence," American Economic Review, American Economic Association, vol. 75(4), pages 806-817, September.
    3. Caroline Tahar, 2012. "La gestion des temps et des délais : un enjeu central dans les mairies," Working Papers hal-00725523, HAL.
    4. Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 171-187.
    5. Eve Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence - un essai d'organisation de la littérature," Post-Print hal-00470774, HAL.
    6. Anne Moysan-Louazel, 2011. "Les marchés du travail et de la formation : entre singularités et proximités," Post-Print halshs-00658937, HAL.
    7. Anne Dietrich & Anne Moysan-Louazel, 2012. "Conflits de territoire dans la profession d'expert-comptable," Revue française de socio-Economie, La découverte, vol. 0(1), pages 227-245.
    8. Florence Benoît-Moreau & Valérie Renaudin & Sandrine Cadenat & Audrey Bonnemaizon, 2012. "Client " exécutant ", " assistant marketing opérationnel", " relais " ou " apporteur de solutions " : Dis moi ce que tu fais, je te dirai qui tu es !," Post-Print hal-01630407, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Caroline Tahar, 2018. "Des services aux nouvelles formes de production : une nécessaire évolution du contrôle de gestion," Post-Print hal-01907879, HAL.
    3. Ulrich Witt & Christian Gross, 2020. "The rise of the “service economy” in the second half of the twentieth century and its energetic contingencies," Journal of Evolutionary Economics, Springer, vol. 30(2), pages 231-246, April.
    4. Andreja Benkovic & Juan Felipe Mejía, 2008. "Tourism as a driver of economic development: The Colombian experience," Documentos de Trabajo de Valor Público 10630, Universidad EAFIT.
    5. M'Bark Ouashil, 2017. "Interaction entre le contrôle interne et le contrôle de gestion : contribution au débat à travers le cas d’un établissement public," Post-Print hal-01828033, HAL.
    6. Pascal Petit, 2010. "Innovation and Services: On Biases and Beyond," Chapters, in: Faïz Gallouj & Faridah Djellal (ed.), The Handbook of Innovation and Services, chapter 17, Edward Elgar Publishing.
    7. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    8. Sasaki, Hiroaki, 2007. "The rise of service employment and its impact on aggregate productivity growth," Structural Change and Economic Dynamics, Elsevier, vol. 18(4), pages 438-459, December.
    9. Friesenbichler, Klaus S. & Glocker, Christian, 2019. "Tradability and productivity growth differentials across EU Member States," Structural Change and Economic Dynamics, Elsevier, vol. 50(C), pages 1-13.
    10. Luigi BONATTI & Giulia FELICE, 2009. "Trade and growth in a two-country model with home production and uneven technological spillovers," Departmental Working Papers 2009-13, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
    11. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    12. Joseph Francois & Julia Woerz, 2008. "Producer Services, Manufacturing Linkages, and Trade," Journal of Industry, Competition and Trade, Springer, vol. 8(3), pages 199-229, December.
    13. L. Rachel Ngai & Christopher A. Pissarides, 2004. "Balanced Growth With Structural Change," CEP Discussion Papers dp0627, Centre for Economic Performance, LSE.
    14. Almas Heshmati, 2003. "Productivity Growth, Efficiency and Outsourcing in Manufacturing and Service Industries," Journal of Economic Surveys, Wiley Blackwell, vol. 17(1), pages 79-112, February.
    15. Lewis A. Soroka, 1999. "Male-Female Urban Income Distributions in Canada: The Service Sector in a Dependency Model," Urban Studies, Urban Studies Journal Limited, vol. 36(3), pages 563-574, March.
    16. Fedderke, Johannes W., 2018. "Exploring unbalanced growth: Understanding the sectoral structure of the South African economy," Economic Modelling, Elsevier, vol. 72(C), pages 177-189.
    17. Michael Peneder & Karl Aiginger & Gernot Hutschenreiter & Markus Marterbauer, 2001. "Structural Change and Economic Growth," WIFO Studies, WIFO, number 20668, March.
    18. Max Gillman, 2019. "A Human Capital Theory of Structural Transformation," CERGE-EI Working Papers wp648, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    19. Faïz Gallouj & Maria Savona, 2009. "Innovation in services: a review of the debate and a research agenda," Journal of Evolutionary Economics, Springer, vol. 19(2), pages 149-172, April.
    20. Michael Mesch, 1987. "Intermediäre Dienstleistungen," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 13(2), pages 185-222.

    More about this item

    Keywords

    Service; Profitability; Chartered accountant; Industrialization; Control; rentabilité; expertise comptable; industrialisation; contrôle;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:hal:journl:hal-01188879. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.