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Centre De Services Partages Versus Externalisation : Solution Alternative Ou Situation Intermediaire. Le Cas De La Fonction Comptable Et Financiere

  • Régis Dumoulin

    (IAE Lille - Institut d'Administration des Entreprises - Lille - Université Lille 1 - Sciences et technologies)

  • Olivier De La Villarmois

    (IAE Lille - Institut d'Administration des Entreprises - Lille - Université Lille 1 - Sciences et technologies)

  • Hubert Tondeur

    (IAE Lille - Institut d'Administration des Entreprises - Lille - Université Lille 1 - Sciences et technologies)

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    L'externalisation et les centres de services partagés appliqués à la fonction administrative et comptable constituent des innovations organisationnelles rendues possibles avec le développement de l'informatique et des systèmes de gestion intégrés qui assurent une transmission de l'information en temps réel. Nous constatons actuellement le développement de ces deux formes d'organisation qui semblent répondre à la fois à un souci commun qui est l'efficience des services administratifs et comptables et à des logiques stratégiques différentes. L'objet de ce travail est de mettre en avant les déterminants de ces deux formes d'organisation et d'apprécier au travers d'études de cas si les centres de services partagés représentent une structuration intermédiaire avant l'externalisation de la fonction.

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    Paper provided by HAL in its series Post-Print with number halshs-00584625.

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    Date of creation: May 2001
    Publication status: Published in 22ÈME CONGRES DE L'AFC, May 2001, France. pp.CD-Rom, 2001
    Handle: RePEc:hal:journl:halshs-00584625
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