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

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Philippe Chapellier & Thouraya Trigui, 2007. "Cabinets D'Expertise Comptable : Impacts D'Internet Sur La Relation Client Et La Performance," Post-Print halshs-00543092, HAL.
  • Handle: RePEc:hal:journl:halshs-00543092
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00543092
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00543092/document
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/4264 is not listed on IDEAS
    2. repec:dau:papers:123456789/3298 is not listed on IDEAS
    3. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
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