Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance

Three recent major developments have occurred that have dramatically changed the business environment : information technology, globalization and concentration of power in large market investors. These three change drivers have had two major impacts on firms:1) they have eliminated the old accounting model that information and knowledge is expensive ; 2) they have resulted in a dramatically increased of competition among all organizations. For these reasons, we investigate by a study the new skills expected for future management accountants in this context and the links between these new skills and changes in business environment.