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

Author

Listed:
  • Hubert Tondeur

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Olivier de La Villarmois

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Thi Ngoc Vân Huynh

    (LEM - Lille - Economie et Management - 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
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    References listed on IDEAS

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