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Les Determinants Des Competences De La Fonction Gestion-Finance

  • Pierre-Laurent Bescos

    (Edhec Business School - Edhec Business School)

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    L'environnement des entreprises a subi trois évolutions profondes : l'évolution des technologies de l'information, la globalisation des économies et la concentration du pouvoir économique dans les mains d'investisseurs intervenant au niveau mondial, comme les fonds de pension. Ces trois facteurs de changement ont eu deux impacts majeurs au sein des entreprises : (1) ils ont éliminé le vieux modèle comptable qui voulait que l'information et le savoir faire financier coûtent cher ; (2) ils ont abouti à une augmentation forte de la concurrence entre les entreprises, notamment pour attirer les investisseurs. L'enjeu est de donner alors aux étudiants et professionnels de la fonction gestion-finance une formation de qualité apportant de la valeur, pour se préparer dans leur carrière à répondre à ce monde en forte évolution. Pour ces raisons, nous avons conduit une enquête afin de cerner les liens entre les compétences, les aptitudes et les grades au sein de la fonction gestion-finance.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/42/PDF/BESCOS.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584442.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584442
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584442/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Bo-Goran Ekholm & Jan Wallin, 2000. "Is the annual budget really dead?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 519-539.
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