IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_051_0045.html
   My bibliography  Save this article

Les enquêtes sur la mise en œuvre de la comptabilité par activités : qu'avons-nous vraiment appris ?

Author

Listed:
  • Maurice Gosselin
  • Gino Ouellet

Abstract

Several surveys have been conducted since the beginning of the 1990s to evaluate the extent to which organizations adopt and implement activity-based costing. The objectives of this paper are to examine the results of these surveys, identify trends, assess the quality of the survey method used and discuss opportunities for future research.

Suggested Citation

  • Maurice Gosselin & Gino Ouellet, 1999. "Les enquêtes sur la mise en œuvre de la comptabilité par activités : qu'avons-nous vraiment appris ?," ACCRA, Association francophone de comptabilité, vol. 5(1), pages 45-57.
    • Handle: RePEc:cai:accafc:cca_051_0045
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_051_0045
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-1999-1-page-45.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_051_0045. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.