La digitalisation est centre des activitésdans les entreprises. La profession comptable n’est pas épargnée par ces mutations. Dans l’objectif de comprendre les changements apportés par le numérique et qui s’imposent aux acteurs de la comptabilité dans les entreprises, nous avons analysé le cas, d’une filiale de la multinationale au Togo. Les résultats ont montréque la digitalisation de la fonction comptable dans la filiale de la multinationale, a entrainé l’acquisition et utilisation de plusieurs outils technologiques notamment les PGI SAP, SAP optima, Serveur en cloud. Cette digitalisation a permis au service de la comptabilité de la filiale de la multinationale à assurer rapidement le traitement des opérations, la diminution du risque d’erreurs, l’accès facile aux données partout, l’amélioration de la qualité des informations produites, etc. Par ailleurs, la digitalisation de la comptabilité dans la filiale de la multinationale a aussi entrainé une forte dépendance à la technologie avec des investissements lourdes. Lecoût de maintenance des systèmes est aussi très élevé.
DIGITALISATION DE LA COMPTABILITÉ DANS LES ENTREPRISES : UNE ÉTUDE EXPLORATOIRE DANS LA FILIALE DE MULTINATIONALE AU TOGO
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Country:
Togo
Volume & Issue:
Volume 05, Issue 11, November 2023
Page No:
5445-5450
Abstract:
KeyWords:
comptabilité, digitalisation, multinationale.