Résumé :

Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.

Un article co-écrit par Grégory Jemine, François-Régis Puyou et Florence Bouvet pour le Accounting, Auditing & Accountability Journal, accessible ici.