IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00594080.html
   My bibliography  Save this paper

L'externalisation de la fonction comptable et financière : études de cas

Author

Listed:
  • Hubert Tondeur

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Olivier de La Villarmois

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Thi Ngoc Vân Huynh

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'externalisation de la fonction comptable et financière est une démarche fréquemment évoquée (par les prestataires de services) mais rarement mise en œuvre. La présentation de quatre cas permettra de mieux comprendre les facteurs déclenchant de la démarche et les modalités pratiques de l'externalisation de cette fonction est que, malgré son statut de fonction support, elle est intimement liée à l'organisation.

Suggested Citation

  • Hubert Tondeur & Olivier de La Villarmois & Thi Ngoc Vân Huynh, 2004. "L'externalisation de la fonction comptable et financière : études de cas," Post-Print halshs-00594080, HAL.
    • Handle: RePEc:hal:journl:halshs-00594080
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594080
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00594080/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Williamson, Oliver E., 1992. "Markets, hierarchies, and the modern corporation: An unfolding perspective," Journal of Economic Behavior & Organization, Elsevier, vol. 17(3), pages 335-352, May.
    2. B. Guilhon & P. Gianfaldoni, 1990. "Chaînes de compétences et réseaux," Revue d'Économie Industrielle, Programme National Persée, vol. 51(1), pages 97-112.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Michel S. Zouboulakis & John Kamarianos, 2002. "Racionalidad y cooperación entre firmas. Examen del comportamiento habitual de las industrias griegas," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 4(7), pages 98-113, July-Dece.
    2. Mehrdad Vahabi, 2001. "The Soft Budget Constraint: A Theoretical Clarification," Post-Print hal-00629160, HAL.
    3. Nakamura, Eri & Sakai, Hiroki & Shoji, Kenichi, 2018. "Managerial transfers to reduce transaction costs among affiliated firms: Case study of Japanese railway holding companies," Utilities Policy, Elsevier, vol. 53(C), pages 102-110.
    4. Iavor Marangozov, 2005. "From Practice to Theory of the International Joint Ventures," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 44-77.
    5. Matyukha, Andriy, 2017. "Business groups in agriculture impact of ownership structures on performance: The case of Russia's agroholdings," Studies on the Agricultural and Food Sector in Transition Economies 254051, Institute of Agricultural Development in Transition Economies (IAMO).
    6. Reid, Gavin C. & Smith, Julia A., 2009. "A coevolutionary analysis of organisational systems and processes: Quantitative applications to information system dynamics in small entrepreneurial firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 762-781.
    7. Mehrdad Vahabi, 2011. "Appropriation, violent enforcement, and transaction costs: a critical survey," Public Choice, Springer, vol. 147(1), pages 227-253, April.
    8. Ganesh Prasad Neupane, 2017. "Heuristics as an Aid to Inter-organizational Value Creation," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 238-244.
    9. Mehrdad Vahabi, 1999. "From Walrasian General Equilibrium to Incomplete Contracts: Making Sense of Institutions," Post-Print halshs-03704424, HAL.
    10. Karbowski, Adam, 2009. "Sieci społeczne i technologiczne: wpływ na proces powstawania innowacji w gospodarce [Social and Technological Networks and its Effects on Innovation Dynamics]," MPRA Paper 73624, University Library of Munich, Germany.
    11. Davide Vannoni, 2000. "The diversifield firm: non formal theories versus formal models," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, vol. 2000(106).
    12. Guo, Feng & Zou, Bo & Zhang, Xiaofei & Bo, Qingwen & Li, Kai, 2020. "Financial slack and firm performance of SMMEs in China: Moderating effects of government subsidies and market-supporting institutions," International Journal of Production Economics, Elsevier, vol. 223(C).
    13. Castellani, Davide & Zanfei, Antonello, 2004. "Choosing international linkage strategies in the electronics industry: the role of multinational experience," Journal of Economic Behavior & Organization, Elsevier, vol. 53(4), pages 447-475, April.
    14. Yvan Renou & Damien Rousselière, 2006. "L'organisation réticulaire dans le capitalisme de l'innovation intensive à la lumière des pratiques de gestion au sein de l'industrie culturelle : vers un paradigme "créatif" et "cognit," Post-Print halshs-00103870, HAL.
    15. Gilly, Jean-Pierre & Kechidi, Med & Talbot, Damien, 2014. "Resilience of organisations and territories: The role of pivot firms," European Management Journal, Elsevier, vol. 32(4), pages 596-602.
    16. Dominique Bonet Fernandez & Odile Chanut & François Fulconis & Gilles Paché & Carole Poirel & Carolina Serrano-Archimi, 2010. "Capacité de réactivité des réseaux de franchise en contexte de crise. Rapport réalisé par pour le compte de la Fédération Française de la Franchise," Working Papers hal-01742083, HAL.
    17. Régis Dumoulin & Pierre-Xavier Meschi & Thomas Uhlig, 2000. "Management, contrôle et performance des réseaux d'entreprises : étude empirique de 55 réseaux d'alliances," Revue Finance Contrôle Stratégie, revues.org, vol. 3(2), pages 81-112, June.
    18. Marina Papanastassiou & Robert Pearce & Antonello Zanfei, 2020. "Changing perspectives on the internationalization of R&D and innovation by multinational enterprises: A review of the literature," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(4), pages 623-664, June.
    19. Ormerod, R. J., 1997. "The design of organisational intervention: Choosing the approach," Omega, Elsevier, vol. 25(4), pages 415-435, August.
    20. Carmen Talavera & Joan R. Sanchis, 2020. "Alliances between For-Profit and Non-Profit Organizations as an Instrument to Implement the Economy for the Common Good," Sustainability, MDPI, vol. 12(22), pages 1-22, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00594080. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.