Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM
(VF)Les projets ABC/ABM constituent des tentatives de réponse à l’affaiblissement du maillon reliant actions et projet stratégique. Se fondant sur les enseignements tirés de recherches interventions, cette communication questionne à la fois les origines et les conséquences d’ une focalisation sur les seuls aspects instrumentaux fréquemment observés dans ce type de démarches.(VA) ABC/ABM projects attempt to strengthen the link between action and strategic planning. However, a tendency towards focusing too early on the instrumental aspects of these projects can be observed. On the basis of an analysis drawn from action research, the present paper investigates the origins and the consequences of this observation.
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- Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
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