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Dix ans de recherche empirique sur la comptabilité par activités : état de la situation actuelle et perspectives

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  • Maurice Gosselin
  • Caroline Pinet

Abstract

For more than ten years now, several organizations have been using activity-based costing models to enhance the management of their cost. Researchers have attempted to describe these systems and to identify the factors that affect their adoption, implementation and success. The objective of this paper is to review these studies and to identify the research opportunities in this area. The results of this analysis show that the empirical research has not provided robust results that would enable management accounting academia to understand the diffusion process for activity-based costing. Researchers will need to improve the design of their study and the measurement of the constructs but also develop a typology of activity-based costing systems.

Suggested Citation

  • Maurice Gosselin & Caroline Pinet, 2002. "Dix ans de recherche empirique sur la comptabilité par activités : état de la situation actuelle et perspectives," ACCRA, Association francophone de comptabilité, vol. 8(2), pages 127-146.
    • Handle: RePEc:cai:accafc:cca_082_0127
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    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.

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