L'Externalisation de la Fonction Comptable: Pourquoi Et Comment?
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Cette ouvrage étudie l'externalisation au travers de deux questions: "Pourquoi la fonction comptable est-elle externalisée et Comment l'externalisation de la fonction comptable est-elle gérée ?" Dans la première partie, nous proposons un cadre d'analyse de la décision d'externalisation. Ce cadre fondé sur la complémentarité des théories des coûts de transaction, des ressources et néo-institutionnelle décrit les facteurs censés conduire une entreprise à externaliser sa comptabilité la réduction des coûts, le recentrage sur le coeur de métier et la recherche de légitimité. Les critères de choix des activités externalisables recensés sont l'importance stratégique, le coût, la qualité et la compatibilité. Notre principal résultat, fondé sur l'étude de trois cas, est la mise en évidence de l'influence déterminante de la phase qui précède la décision, du rôle de la hiérarchie et de la volonté du dirigeant. Dans la seconde partie, nous développons un cadre de gestion des processus post décisionnels. Nos cas révèlent les clés du succès d'une externalisation de la fonction comptable: une gestion équilibrée des différentes interfaces, la confiance, l'apprentissage et l'interdépendance.
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