Compared Activity-Based Costing Case Studies In The Information System Departments Of Two Groups In France: A Strategic Management Accounting Approach
AbstractThis paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to the field reality with two case studies.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by HAL in its series Post-Print with number hal-00505590.
Date of creation: 05 Jul 2010
Date of revision:
Publication status: Published - Presented, International Conference on Business and Information, 2010, Kitakyushu, Japan
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00505590/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/
Strategic Management Accounting; Activity-Based Costing; Case Study;
Other versions of this item:
- Grégory Wegmann, 2010. "Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach," Working Papers FARGO 1100501, Université de Bourgogne - Crego EA 7317/Fargo (Research center in Finance,organizational ARchitecture and GOvernance).
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).
If references are entirely missing, you can add them using this form.