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L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?

Author

Listed:
  • Hubert Tondeur
  • Olivier de La Villarmois

Abstract

The outsourcing and the shared services centers applied accounting function constitute organizational innovations made possible with the development of economics resource planning which ensure a trade of information in real time. We currently note the development of these two forms of organization which seem to answer at the common concern which are efficiency of the accounting function and different strategic logics. This work is to propose the determinants of these two forms of organization and appreciate at through of cases study if centers of shares services represent an intermediate structure before outsourcing the accounting function.

Suggested Citation

  • Hubert Tondeur & Olivier de La Villarmois, 2003. "L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 29-52.
  • Handle: RePEc:cai:accafc:cca_091_0029
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    Citations

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    Cited by:

    1. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.
    2. Lazhar El Orf & Eric Tort, 2006. "Une synthèse des travaux sur les systèmes d'information comptables en France : état des lieux et pistes de recherche," Post-Print halshs-00548123, HAL.
    3. Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.

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