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Les Transferts De Connaissances Comme Support D'Apprentissage : Le Cas De La Relation Expert- Comptable / Dirigeant De Pe

Author

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  • Sophie Mignon

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Corinne Janicot

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Agnès Mazars

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

How can a small business manager harness accounting data and use them as actionable knowledge? This paper proposes to consider the terms of the relationship between the manager and the CPA as a condition for learning. Building on Nonaka' s conceptual knowledge model, a case study around a CPA and his clients has been conducted. More precisely, we questioned the issue of knowledge translation from the CPA to the manager, and the related knowledge internalization by the small business manager.

Suggested Citation

  • Sophie Mignon & Corinne Janicot & Agnès Mazars & Philippe Chapellier, 2013. "Les Transferts De Connaissances Comme Support D'Apprentissage : Le Cas De La Relation Expert- Comptable / Dirigeant De Pe," Post-Print hal-00996783, HAL.
    • Handle: RePEc:hal:journl:hal-00996783
    Note: View the original document on HAL open archive server: https://hal.science/hal-00996783
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    References listed on IDEAS

    as
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