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Activity-based Management in France: A focus on the information systems department of a bank

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  • Grégory Wegmann

    ()
    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

Abstract

The 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.

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File URL: http://hal.archives-ouvertes.fr/docs/00/58/47/70/PDF/Shanghai2011.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00584770.

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Date of creation: Apr 2011
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Publication status: Published - Presented, International Conference on Economics, Business and Marketing Management, 2011, Shanghai, China
Handle: RePEc:hal:journl:hal-00584770

Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00584770/en/
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Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: Activity based costing; activity-based management; case study; bank;

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  1. 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.
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