La comptabilité stratégique et la profession comptable : quelques lignes directrices pour renforcer le rôle managérial des comptables dans les organisations
DOI :
https://doi.org/10.17533/udea.rc.n80a07Mots-clés :
Comptabilité stratégique, techniques de comptabilité stratégique, stratégie, concurrence, contexte des affairesRésumé
Cette réflexion a pour but de faire la lumière sur les compétences et les exigences que la comptabilité stratégique requiert des professionnels du domaine comptable, afin d’améliorer les rôles qu’ils peuvent jouer dans la gestion et les scénarios stratégiques des organisations. L’examen de la littérature sur la comptabilité stratégique pour la période 1981-2021 dans les bases de données Scopus et Science Direct permet d’identifier que les rôles du comptable sont renforcés lorsque ce professionnel élargit son champ d’action pour intégrer dans son analyse l’environnement externe, notamment les informations sur le marché, les concurrents, les clients et les fournisseurs. De même, l’étude de la stratégie des organisations, qu’il s’agisse de la leur ou de celle de leurs concurrents, fournit des informations utiles sur les mesures prises par les organisations afin d’obtenir un avantage concurrentiel qui perdurera dans le temps. Les informations issues de la comptabilité stratégique permettent de créer des liens entre la comptabilité, la stratégie organisationnelle et la gestion stratégique.
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