[en] 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.
Research center :
LENTIC - Laboratoire d'Études sur les Nouvelles Formes de Travail, l'Innovation et le Changement - ULiège
Disciplines :
General management, entrepreneurship & organizational theory Accounting & auditing Management information systems
Author, co-author :
Jemine, Grégory ; Université de Liège - ULiège > HEC Liège Research > HEC Liège Research: Changing workplace and strategic HRM
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