000			01752cam a2200301 4500500
005			20250121083406.0
041			_afre
042			_adc
100	1	0	_ade la Pallière, Nadine _eauthor
700	1	0	_a Goullet, Catherine _eauthor
700	1	0	_a Guyvarc’h, Annaïck _eauthor
245	0	0	_aInnovations in accounting firms in the face of regulatory, sociological and technological changes
260			_c2023.
500			_a26
520			_aThe 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			_aAccounting Firm
690			_aTechnological Changes
690			_aRegulatory Changes
690			_aInnovations
690			_aSociological Changes
690			_aAccounting Firm
690			_aTechnological Changes
690			_aRegulatory Changes
690			_aInnovations
690			_aSociological Changes
786	0		_nInnovations | o 71 | 2 | 2023-08-28 | p. 185-215 | 1267-4982
856	4	1	_uhttps://shs.cairn.info/journal-innovations-2023-2-page-185?lang=en&redirect-ssocas=7080
999			_c503117 _d503117