Self-service accounting: Mass retailing recipes for chartered accountants [Le libre-service de l’expertise comptable : Recettes de la grande distribution pour experts comptables]
Due to the growing importance of services in Western economies, profitability in this sector is a crucial issue. Yet productivity gains can be difficult to obtain, especially for activities in which intensive labor such as accountancy. Can the solutions developed by large retailers be transposed to accounting? Through a qualitative research conducted in an on line accounting firm, two levers are identified. The first one is to industrialize the service coproduction by combining methods for industrial production and mass consumption. The second one concerns the design client work, considered an intermittent employee by the company. To be effective and generate productivity gains, the company must set up a system to control its work which profitability is obtained over the long term.