eprintid: 42203 rev_number: 15 eprint_status: archive userid: 23303 importid: 106 dir: disk0/00/04/22/03 datestamp: 2021-02-17 08:11:23 lastmod: 2021-11-25 14:28:09 status_changed: 2021-11-25 14:28:09 type: article metadata_visibility: show creators_name: Berkowitz, Héloïse creators_name: Souchaud, Antoine creators_idrefppn: 194889971 creators_idrefppn: 250733951 creators_affiliation: Toulouse School of Management creators_affiliation: NEOMA Business School creators_halaffid: 520525 title: Intelligence collective et organisation co-dépendante : le rôle de l’expert-comptable dans le crowdlending ispublished: pub subjects: subjects_GESTION abstract: What role can chartered accountants (CAs) play in the use of collective intelligence in crowdlending and under what conditions? This article studies a failed attempt to use chartered accountants to exploit collective intelligence in a partnership between a crowdlending platform and the professional body for chartered accountants in France. Our results describe some of the actions used by CAs to activate various collective intelligence functions on the forums, both upstream and downstream of collection campaigns. We also reveal two organizational factors that explain the failure to exploit this resource, namely non-compliance with the co-dependence principle and organizational hypocrisy. Based on this analysis, we propose an extended co-dependence model between the platform, project owners, crowd, and chartered accountants, enabling an “engineering” of collective intelligence, i.e. its expression, transformation and exploitation. date: 2019 date_type: published publisher: Vuibert id_number: 10.3917/cca.253.0041 faculty: gestion divisions: CRM keywords: chartered accountant, collective intelligence, peer-to-peer lending, partial organization, co-dependent organization keywords: expert-comptable, intelligence collective, crowdlending, organisation partielle, organisation co-dépendante language: fr has_fulltext: FALSE doi: 10.3917/cca.253.0041 view_date_year: 2019 full_text_status: none publication: Comptabilité, Contrôle, Audit volume: vol. 3 number: n° 25 place_of_pub: Paris pagerange: 41-67 refereed: TRUE issn: 1262-2788 oai_identifier: oai:tsm.fr:2704 harvester_local_overwrite: number harvester_local_overwrite: pending harvester_local_overwrite: note harvester_local_overwrite: creators_idrefppn harvester_local_overwrite: creators_halaffid harvester_local_overwrite: publisher harvester_local_overwrite: place_of_pub harvester_local_overwrite: volume harvester_local_overwrite: publish_to_hal oai_lastmod: 2021-10-22T13:42:10Z oai_set: tsm site: ut1 publish_to_hal: TRUE citation: Berkowitz, Héloïse and Souchaud, Antoine (2019) Intelligence collective et organisation co-dépendante : le rôle de l’expert-comptable dans le crowdlending. Comptabilité, Contrôle, Audit, vol. 3 (n° 25). pp. 41-67.