Innovations in accounting firms in the face of regulatory, sociological and technological changes (notice n° 503117)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01752cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121083406.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | de la Pallière, Nadine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Innovations in accounting firms in the face of regulatory, sociological and technological changes |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 26 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this study is to identify, characterise the innovations linked to regulatory, sociological and technological changes and to show their impact on the strategic positioning, scope of activities, organisational model, economic model and management tools of public accounting firms. To this end, we conducted an inductive qualitative study based on 21 semi-structured interviews with Breton senior accountants working in firms of different sizes. Three main contributions emerged. The first one refines the understanding of innovation in the firms. The second highlights the importance of the role of clients, staff and senior accountants in the innovation process. The third highlights the importance of firm size in the implementation of innovations.JEL codes: L89, M49, M54 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Accounting Firm |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Technological Changes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Regulatory Changes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Innovations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Sociological Changes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Accounting Firm |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Technological Changes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Regulatory Changes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Innovations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Sociological Changes |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Goullet, Catherine |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Guyvarc’h, Annaïck |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Innovations | o 71 | 2 | 2023-08-28 | p. 185-215 | 1267-4982 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-innovations-2023-2-page-185?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-innovations-2023-2-page-185?lang=en&redirect-ssocas=7080</a> |
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