Activity-based Management in France: A focus on the information systems department of a bank
AbstractThe aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
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-00584770.
Date of creation: Apr 2011
Date of revision:
Publication status: Published - Presented, International Conference on Economics, Business and Marketing Management, 2011, Shanghai, China
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00584770/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/
Activity based costing; activity-based management; case study; bank;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-04-23 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
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.