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La diffusion de la méthode ABC en Tunisie

Author

Listed:
  • Hanen Moalla

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Nous avons essayé dans le cadre de cette recherche de cerner les facteurs pouvant expliquer la diffusion et l'adoption de l'ABC en Tunisie. Nous avons mené une étude qualitative par l'intermédiaire de 14 interviews et une étude quantitative menée à l'aide d'un questionnaire auprès de 80 entreprises. Nous avons déterminé un taux de connaissance de 71% et un taux d'adoption de près de 24%. Basés sur la théorie de la contingence, nous avons testé la relation entre l'adoption de l'ABC et certains facteurs de contingences. Nous avons noté l'absence de relation pour la plupart des facteurs étudiés, montrant ainsi l'insuffisance de cette théorie dans l'explication du phénomène étudié. Devant l'insuffisance de cette rationalité instrumentale, nous nous sommes basés dans l'explication de ces phénomènes de diffusion et d'adoption sur d'autres théories qui placent l'acteur au centre de l'analyse. Ces théories sont la théorie générale de la diffusion de Rogers, l'approche néo-institutionnelle et les perspectives d'Abrahamson.

Suggested Citation

  • Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    • Handle: RePEc:hal:journl:halshs-00548107
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548107
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    References listed on IDEAS

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