Accounting 21 November 2022

Meeting with the Ordre des Experts Comptables on November 28

Toulouse School of Management (TSM), in partnership with the Ordre des Experts Comptables d'Occitanie, is organising a meeting on Monday November 28, 2022 to discuss current issues and the evolution of accounting, control and auditing.

This meeting will take place in the Cujas Amphitheatre, from 2 to 5 pm.


Download the programme of the event


Innovation(s) and business model of accounting firms

Although protected by its prerogative to practice for more than 75 years, the French accounting profession has never stopped moving. It has always been able to adapt to the major challenges of its environment. However, the digital and organisational transformation of accounting firms is very heterogeneous today. 

Some have chosen to move towards disruptive business models by offering 100% online services, others have chosen to integrate certain technological innovations while remaining on more traditional models or have proposed new missions in order to better meet clients' expectations. Also, the transformation of firms' business models is particularly accelerated due to the health crisis and should be further accentuated with the generalisation of electronic invoicing in 2024.

In this context, the ability to innovate, defined as a new way of creating value for clients, for users, for the organisation or for society in general (Garel, 2011), is crucial for firms wishing to ensure their development, their sustainability and their competitiveness. Whether it is understood as a process or a result, whether it is technological or managerial, disruptive or incremental, it is based on strategic choices that can reduce costs, increase their reputation, create useful value for their stakeholders or simply improve the quality and/or the service offering they provide (Blum, 2015).

Several questions can then be asked. What are the recent innovations that affect the way firms create value, distribute it and ensure their sustainability? How can firms innovate? What are the different avenues open to them? At a time when firms are struggling to recruit young staff, to what extent can innovations in firms' business models contribute to making the accounting profession more attractive? These are just some of the questions that this 28th meeting proposes to address. Researchers and professionals will bring their crossed views on the theme of innovation in the business models of public accounting firms.