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Les déterminants de la sous-traitance de la fonction comptable dans les entreprises françaises

Author

Listed:
  • Mathieu Floquet

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Pierre Labardin

    (MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Si de nombreuses recherches se sont intéressées aux déterminants de la sous-traitance des fonctions supports (notamment la fonction système d'information), elles sont moins nombreuses à s'être intéressées à la fonction comptable. En utilisant l'enquête REPONSE du Ministère du travail, notre étude est la première à porter sur un échantillon de plus de 3 000 établissements représentatifs de l'économie française. Elle identifie les facteurs explicatifs de la pratique de sous-traitance de la fonction comptable. Elle invite, par ailleurs, à comparer ces facteurs à ceux des autres fonctions supports. Nous montrons que la sous-traitance de la fonction comptable peut être associée à une opportunité managériale en termes de tailles et d'influence des marchés financiers contrainte par des facteurs de réticence en termes d'âge et d'influence syndicale. Une discussion met en perspective ces résultats par rapport à la littérature existante.

Suggested Citation

  • Mathieu Floquet & Pierre Labardin, 2014. "Les déterminants de la sous-traitance de la fonction comptable dans les entreprises françaises," Post-Print hal-01899426, HAL.
    • Handle: RePEc:hal:journl:hal-01899426
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899426
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    References listed on IDEAS

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