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La dynamique d'assimilation des approches par activités dans le domaine bancaire

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  • Christophe Godowski

Abstract

This article deal with ABC/M diffusion problem in the intra-organizational perspective. A survey on Activity-Based Cost Management in Banks shows difficulties whereas few elements allow to consider is a good tool The fact of considering the system of banking costs as a whole of elements in interaction offers a grid of reading of these difficulties. The use of the theory of the management of the information system for management makes it possible to make recommendations adoption and setting of the APA in the banking field.

Suggested Citation

  • Christophe Godowski, 2004. "La dynamique d'assimilation des approches par activités dans le domaine bancaire," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 179-196.
    • Handle: RePEc:cai:accafc:cca_102_0179
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    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. 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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