L'innovation comme levier de la performance durable dans la profession comptable libérale en France

Abstract : Accounting profession characterized for a long time by relatively slow changes is facing major strategic challenges to sustainably align its performance on the realities and changing environment. In this context, the accounting profession has to anticipate, think about the desirable future and not to suffer any more the events. Therefore, it must adopt an entrepreneurial logic. To prepare the firms of tomorrow, innovation is a key factor to consolidate or improve their performance on the long term. This thesis examines the contribution of innovation, conducted as part of a strategic prospective approach to sustainable performance of the liberal accounting profession. Combining qualitative phase (our experience in several accounting firms from 1991 to 2009) and a quantitative phase based on a research questionnaire (146 respondents), the thesis highlights the existence of numerous innovations and their influence on the sustainable performance in French accounting firms.
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Brigitte Blum. L'innovation comme levier de la performance durable dans la profession comptable libérale en France. Finance [q-fin.GN]. Conservatoire national des arts et metiers - CNAM, 2015. Français. ⟨NNT : 2015CNAM1010⟩. ⟨tel-01315962⟩

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