{"id":3952,"date":"2013-10-28T01:27:50","date_gmt":"2013-10-27T23:27:50","guid":{"rendered":"http:\/\/www.auditsi.eu\/?page_id=3952"},"modified":"2020-10-20T17:42:50","modified_gmt":"2020-10-20T15:42:50","slug":"lexpert-comptable-un-mutant","status":"publish","type":"page","link":"https:\/\/www.auditsi.eu\/?page_id=3952","title":{"rendered":"L&#8217;expert-comptable, un mutant"},"content":{"rendered":"<p style=\"text-align: justify;\">Il est loin le temps o\u00f9 l\u2019expert-comptable travaillait dans un bureau obscur, alignait des chiffres dans des livres centralisateurs et dupliquait les comptabilit\u00e9s \u00e0 l&#8217;aide de papier carbone.<\/p>\n<div id=\"attachment_5260\" style=\"width: 457px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/addiator1-1.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5260\" class=\" wp-image-5260\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/addiator1-1.jpg\" alt=\"Machine \u00e0 calculer ADDIATOR \u00e0 double clavier fabriqu\u00e9e par les Etablissements &quot;Le Girondin&quot; \u00e0 Bordeaux\" width=\"447\" height=\"363\"><\/a><p id=\"caption-attachment-5260\" class=\"wp-caption-text\">Machine \u00e0 calculer ADDIATOR \u00e0 double clavier fabriqu\u00e9e par les Etablissements &#8220;Le Girondin&#8221; \u00e0 Bordeaux<\/p><\/div>\n<p style=\"text-align: justify;\">L\u2019arriv\u00e9e de l\u2019<a title=\"La micro-informatique des ann\u00e9es 80\" href=\"http:\/\/www.auditsi.eu\/?page_id=2119\">informatique dans les ann\u00e9es 80<\/a> a tout balay\u00e9. Les <a title=\"Les logiciels de gestion\" href=\"http:\/\/www.auditsi.eu\/?page_id=2881\">logiciels de comptabilit\u00e9<\/a> ont progressivement \u00e9quip\u00e9 les cabinets d\u2019expertise-comptable. Le changement de <a title=\"Le nouveau plan comptable et la r\u00e9volution informatique\" href=\"http:\/\/www.auditsi.eu\/?p=3963\">plan comptable en 1982<\/a> (applicable en 1984) a eu un impact significatif sur le degr\u00e9 d&#8217;informatisation de la profession. La <a title=\"Les nouvelles technologies : mutation sociale et source d\u2019inqui\u00e9tude\" href=\"http:\/\/www.auditsi.eu\/?page_id=3166\">mutation<\/a> a \u00e9t\u00e9 lente mais r\u00e9ussie. Les b\u00e9n\u00e9fices de l&#8217;adoption des nouvelles technologies ont \u00e9t\u00e9 partag\u00e9s tant par les experts-comptables que par leurs clients.<\/p>\n<div id=\"attachment_3953\" style=\"width: 472px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Publicit\u00e9-TRS-80-1982-expert-comptable.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-3953\" class=\"size-full wp-image-3953\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Publicit\u00e9-TRS-80-1982-expert-comptable.jpg\" alt=\"Publicit\u00e9 pour le micro-ordinateur TANDY TRS 80 (1982) : \u00ab avec 250 clients, j\u2019\u00e9tais un expert-comptable affichant \u00ab complet \u00bb. Le micro-ordinateur TRS-80 m\u2019a permis de tripler ma client\u00e8le \u00bb.\" width=\"462\" height=\"640\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Publicit\u00e9-TRS-80-1982-expert-comptable.jpg 462w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Publicit\u00e9-TRS-80-1982-expert-comptable-216x300.jpg 216w\" sizes=\"auto, (max-width: 462px) 100vw, 462px\" \/><\/a><p id=\"caption-attachment-3953\" class=\"wp-caption-text\">Publicit\u00e9 pour le micro-ordinateur TANDY TRS 80 (1982) : \u00ab avec 250 clients, j\u2019\u00e9tais un expert-comptable affichant \u00ab complet \u00bb. Le micro-ordinateur TRS-80 m\u2019a permis de tripler ma client\u00e8le \u00bb.<\/p><\/div>\n<p style=\"text-align: justify;\">Si les experts-comptables ont su s\u2019adapter aux <a title=\"L\u2019usage des assistants personnels par un expert-comptable\u2026 en 1981\" href=\"http:\/\/www.auditsi.eu\/?p=1613\">nouvelles technologies<\/a> (et troquer la <a title=\"Mes calculatrices\" href=\"http:\/\/www.auditsi.eu\/?page_id=4507\">machine \u00e0 calculer<\/a> contre le <a title=\"La bureautique et les outils d\u2019aide \u00e0 la d\u00e9cision\" href=\"http:\/\/www.auditsi.eu\/?page_id=2402\">tableur<\/a>) et moderniser leur offre, leur image quant \u00e0 elle m\u00e9riterait d\u2019\u00eatre d\u00e9poussi\u00e9r\u00e9e : le grand public a encore aujourd&#8217;hui une image erron\u00e9e de la profession et m\u00eame les clients ne connaissent g\u00e9n\u00e9ralement qu\u2019une partie de la palette des comp\u00e9tences de leur expert-comptable. La profession a encore des efforts de communication \u00e0 faire dans ce domaine.<\/p>\n<div id=\"attachment_3957\" style=\"width: 490px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Extrait-interview-expert-comptable-1981.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-3957\" class=\"size-full wp-image-3957\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Extrait-interview-expert-comptable-1981.jpg\" alt=\"Extrait de l\u2019interview d\u2019un expert-comptable adepte de nouvelles technologies en 1981 (publi\u00e9e dans L'Ordinateur de Poche n\u00b0 1 en avril 1981) : les pr\u00e9jug\u00e9s ont la vie dure !\" width=\"480\" height=\"611\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Extrait-interview-expert-comptable-1981.jpg 480w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Extrait-interview-expert-comptable-1981-235x300.jpg 235w\" sizes=\"auto, (max-width: 480px) 100vw, 480px\" \/><\/a><p id=\"caption-attachment-3957\" class=\"wp-caption-text\">Extrait de l\u2019interview d\u2019un expert-comptable adepte de nouvelles technologies en 1981 (publi\u00e9e dans L&#8217;Ordinateur de Poche n\u00b0 1 en avril 1981) : les pr\u00e9jug\u00e9s ont la vie dure !<\/p><\/div>\n<p style=\"text-align: justify;\">L&#8217;int\u00e9gralit\u00e9 de l&#8217;interview est t\u00e9l\u00e9chargeable ici : <a title=\"L\u2019usage des assistants personnels par un expert-comptable\u2026 en 1981\" href=\"http:\/\/www.auditsi.eu\/?p=1613\">L\u2019usage des assistants personnels par un expert-comptable\u2026 en 1981<\/a><\/p>\n<p style=\"text-align: justify;\"><em>Les documents cit\u00e9s sont issus de ma <a title=\"Ma documentation\" href=\"http:\/\/www.auditsi.eu\/?page_id=3930\">documentation personnelle<\/a>.<\/em><\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet :<br \/>\n<a title=\"L'informatique des ann\u00e9es 80\" href=\"http:\/\/www.auditsi.eu\/?page_id=2119\">L&#8217;informatique des ann\u00e9es 80<\/a> \/ <a title=\"Ma collection\" href=\"http:\/\/www.auditsi.eu\/?page_id=1983\">Ma collection<\/a> \/ <a title=\"Ma documentation\" href=\"http:\/\/www.auditsi.eu\/?page_id=3930\">Ma documentation<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"L%27expert-comptable%2C%20un%20mutant\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Il est loin le temps o\u00f9 l\u2019expert-comptable travaillait dans un bureau obscur, alignait des chiffres dans des livres centralisateurs et dupliquait les comptabilit\u00e9s \u00e0 l&#8217;aide de papier carbone. L\u2019arriv\u00e9e de l\u2019informatique dans les ann\u00e9es 80 a tout balay\u00e9. Les logiciels de comptabilit\u00e9 ont progressivement \u00e9quip\u00e9 les cabinets d\u2019expertise-comptable. Le changement de plan comptable en 1982 &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?page_id=3952\" class=\"more-link\">Continue reading &lsquo;L&#8217;expert-comptable, un mutant&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"L%27expert-comptable%2C%20un%20mutant\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-3952","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/3952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3952"}],"version-history":[{"count":13,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/3952\/revisions"}],"predecessor-version":[{"id":9304,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/pages\/3952\/revisions\/9304"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}