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Cabinets D'Expertise Comptable : Impacts D'Internet Sur La Relation Client Et La Performance

  • Philippe Chapellier

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

  • Thouraya Trigui

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

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    Cet article présente les résultats d'une enquête réalisée par questionnaire auprès de 283 expertscomptables. Il montre, dans une première partie, qu'Internet est utilisé au quotidien dans les cabinets mais le plus souvent dans une optique d'amélioration des routines et plus rarement dans une optique novatrice permettant de proposer de nouveaux services aux clients. Il révèle, dans un second temps, que l'usage de cet outil facilite et renforce sur certains points la relation entre l'expert et son client et peut ainsi créer un sentiment de proximité virtuelle entre les acteurs. Toutefois, l'étude laisse apparaître des limites qui pourraient parfois conduire à dépersonnaliser la relation et engendrer paradoxalement chez certains dirigeants l'apparition d'un sentiment d'isolement.

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    Paper provided by HAL in its series Post-Print with number halshs-00543092.

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    Date of creation: May 2007
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    Publication status: Published in «COMPTABILITE ET ENVIRONNEMENT », May 2007, France. pp.CD-Rom, 2007
    Handle: RePEc:hal:journl:halshs-00543092
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    1. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
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    3. repec:dau:papers:123456789/3298 is not listed on IDEAS
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