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Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative

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  • Simon Alcouffe
  • Nicolas Berland
  • Yves Levant

Abstract

What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations o this kind in France. Several kinds of actors, communication channels and contextual factors are found to impact the diffusion of Activity-Based Costing, budgetary control and the « Georges Perrin » method.

Suggested Citation

  • Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    • Handle: RePEc:cai:accafc:cca_093_0007
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    Citations

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    Cited by:

    1. Habib Affes, 2016. "The diffusion of an integrated Activity-Based Costing (ABC) with the Economic Value Added (EVA) next to Tunisian enterprises," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(2), pages 32-52, August.
    2. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
    3. repec:dau:papers:123456789/1486 is not listed on IDEAS
    4. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    5. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    6. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    7. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
    8. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
    9. Sebastian D. Becker & Martin Messner & Utz Schäffer, 2020. "The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2224-2256, December.
    10. Serigne Diop, 2016. "Etude comparative des motifs d’adoption des innovations en contrôle de gestion : le cas de la diffusion de la méthode ABC au Sénégal, en Tunisie, en France et en Finlande," Post-Print hal-01300910, HAL.
    11. Zouhair Djerbi & Samir Ayoub, 2011. "Le modèle ABC face aux mutations des fonctions opérationnelles," Post-Print hal-00650600, HAL.
    12. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.
    13. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    14. Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print hal-00690927, HAL.
    15. Pedro Manuel Gomes Lopes & Pascale Chateau-Terrisse, 2018. "La construction d'un réseau d'acteurs humains et non-humains : cas de l'adoption d'un portail digital dans un cabinet d'expertise comptable," Post-Print hal-01907936, HAL.

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