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L'Usage De L'Internet Dans Les Cabinets D'Expertise Comptable : Un Essai D'Observation Et D'Explication

Author

Listed:
  • Thouraya Trigui

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Philippe Chapellier

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

The aim of this paper is to study the Internet usage by Chartered Accountant, managers of small and medium sized accounting firms (SMAFs) in their professional environment, in order to reject or to confirm the assumption of possible "technological determination". The empirical survey conducted by questionnaire into 283 Chartered Accountants reveals firstly that Chartered Accountants appropriate Internet differently. A cluster analysis has been applied and three profiles of Chartered Accountants have emerged based on their Internet use: "the specialists", "the pragmatics" and "the followers". It then reveals that the organizational which have been selected do not influence similarly the identified type of use.

Suggested Citation

  • Thouraya Trigui & Philippe Chapellier, 2009. "L'Usage De L'Internet Dans Les Cabinets D'Expertise Comptable : Un Essai D'Observation Et D'Explication," Post-Print halshs-00459641, HAL.
    • Handle: RePEc:hal:journl:halshs-00459641
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459641
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