IDEAS home Printed from https://ideas.repec.org/f/ple919.html
   My authors  Follow this author

Yves Levant

Personal Details

First Name:Yves
Middle Name:
Last Name:Levant
Suffix:
RePEc Short-ID:ple919
[This author has chosen not to make the email address public]

Affiliation

IAE Lille University School of Management
Université de Lille

Lille, France
http://www.iae.univ-lille1.fr/
RePEc:edi:ialilfr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Yves Levant & Henri Zimnovitch, 2012. "L'Imputation Des Charges Indirectes En France De 1914 Aux Annees 1950 : L'Evolution Vers La Simplicite," Post-Print hal-00690929, HAL.
  2. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011. "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print hal-00650596, HAL.
  3. Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
  4. Michel Gervais & Yves Levant, 2010. "Les conditions de la fiabilité des coûts dans la méthode UVA : simulation et études de cas," Post-Print halshs-00517454, HAL.
  5. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time Driven activity-based Costing (TDABC) : un premier bilan à travers une étude de cas longitudinale," Post-Print halshs-00517440, HAL.
  6. Yves Levant & Henri Zimnovitch, 2010. "L'évolution contemporaine du calcul des coûts: un éclairage par les méthodes d'équivalence en France" ?," Post-Print halshs-00465949, HAL.
  7. Dominique Bessire & Yves Levant & Marc Nikitin, 2009. "L'Emergence Et La Structuration D'Une Communaute Scientifique : Le Cas De L'Afc Depuis 30 Ans," Post-Print halshs-00459802, HAL.
  8. Yves Levant & Henry Zimnovitch, 2009. "Le calcul des coûts en France dans la deuxième révolution industrielle : un éclairage par les méthodes d'équivalence," Post-Print halshs-00455725, HAL.
  9. Michel Gervais & Yves Levant & Charles Ducrocq, 2009. "Le Time Driven Activity Based Costing (TDABC): “New Wine, or Just New Bottles?”," Post-Print halshs-00455135, HAL.
  10. O. de La Villarmois & Y. Levant, 2007. "Le Time-Driven ABC : la simplification de l'évaluation des coûts par le recours aux équivalents. Un essai de positionnement," Post-Print hal-00228802, HAL.
  11. Y. Levant & O. de La Villarmois, 2007. "Une évolution de l'ABC : le time-driven ABC," Post-Print hal-00282660, HAL.
  12. W. Bruggeman & P. Everaert & S. R. Anderson & Y. Levant, 2005. "Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/332, Ghent University, Faculty of Economics and Business Administration.
  13. Yves Levant & Olivier de La Villarmois, 2001. "La Methode Gp : Apports Et Applications D'Une Methode Alternative De Calcul Des Couts," Post-Print halshs-00584658, HAL.
  14. Yves Levant, 1999. "Le Systeme De Controle Organisationnel : Un Facteur Clef De Succes Des Operations De F/A," Post-Print halshs-00587794, HAL.

Articles

  1. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, vol. 16(1), pages 49-68, March.
  2. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
  3. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
  4. Olivier de La Villarmois & Yves Levant, 2005. "La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA," Revue Finance Contrôle Stratégie, revues.org, vol. 8(2), pages 175-205, June.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Yves Levant & Henri Zimnovitch, 2012. "L'Imputation Des Charges Indirectes En France De 1914 Aux Annees 1950 : L'Evolution Vers La Simplicite," Post-Print hal-00690929, HAL.

    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.

  2. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011. "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print hal-00650596, HAL.

    Cited by:

    1. François Meyssonnier & Frédéric Pourtier, 2012. "Contrôle du périmètre et périmètre de contrôle," Post-Print hal-00690972, HAL.
    2. Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.

  3. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time Driven activity-based Costing (TDABC) : un premier bilan à travers une étude de cas longitudinale," Post-Print halshs-00517440, HAL.

    Cited by:

    1. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
    2. 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.
    3. Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.

  4. O. de La Villarmois & Y. Levant, 2007. "Le Time-Driven ABC : la simplification de l'évaluation des coûts par le recours aux équivalents. Un essai de positionnement," Post-Print hal-00228802, HAL.

    Cited by:

    1. Michel Gervais & Yves Levant, 2007. "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 43-73, September.
    2. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
    3. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
    4. Nicolas Petit & Charles Ducrocq, 2014. "Modelisation Des Couts D'Un Service De Transport Hospitalier En Tdabc," Post-Print hal-01899530, HAL.
    5. 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," Post-Print halshs-00340181, HAL.

  5. Y. Levant & O. de La Villarmois, 2007. "Une évolution de l'ABC : le time-driven ABC," Post-Print hal-00282660, HAL.

    Cited by:

    1. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
    2. Michel Pendaries & Stéphane Pendaries, 2012. "Le pilotage par la valeur de la performance organisationnelle : Exemple d'application à un cabinet d'Expertise-comptable," Post-Print hal-00690941, HAL.

  6. W. Bruggeman & P. Everaert & S. R. Anderson & Y. Levant, 2005. "Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/332, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. M. Vanhoucke & B. Maenhout, 2005. "Characterisation and Generation of Nurse Scheduling Problem Instances," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/339, Ghent University, Faculty of Economics and Business Administration.
    2. Jan Lepoutre & Nikolay Dentchev & Aimé Heene, 2007. "Dealing With Uncertainties When Governing CSR Policies," Journal of Business Ethics, Springer, vol. 73(4), pages 391-408, July.
    3. Ooghe, H. & Spaenjers, C. & Pieter vandermoere, 2005. "Business failure prediction: simple-intuitive models versus statistical models," Vlerick Leuven Gent Management School Working Paper Series 2005-22, Vlerick Leuven Gent Management School.
    4. Oleg DEJNEGA, 2011. "Method Time Driven Activity Based Costing €“ Literature Review," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(1(15)/ Sp), pages 7-15.
    5. Maenhout, B. & Vanhoucke, M., 2006. "New computational results for the nurse scheduling problem: A scatter search algorithm," Vlerick Leuven Gent Management School Working Paper Series 2006-06, Vlerick Leuven Gent Management School.
    6. J. Albrecht & M. Neyt & T. Verbeke, 2005. "Bureaucratisation and the growth of health care expenditures in Europe," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/335, Ghent University, Faculty of Economics and Business Administration.
    7. L. Pozzi, 2005. "Income Uncertainty and Aggregate Consumption," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/334, Ghent University, Faculty of Economics and Business Administration.
    8. Dossche, Maarten & Everaert, Gerdie, 2005. "Measuring inflation persistence: a structural time series approach," Working Paper Series 495, European Central Bank.
    9. N. Geeroms & P. Van Kenhove & W. Verbeke, 2005. "Health Advertising to promote Fruit and Vegetable Intake: Application of need-related Health Audience Segmentation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/336, Ghent University, Faculty of Economics and Business Administration.
    10. Attilio Mucelli & Francesca Spigarelli & Dominique Lepore, 2018. "National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 9(2), pages 56-66, March.

  7. Yves Levant & Olivier de La Villarmois, 2001. "La Methode Gp : Apports Et Applications D'Une Methode Alternative De Calcul Des Couts," Post-Print halshs-00584658, HAL.

    Cited by:

    1. Marian Taicu, 2011. "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 158-165.
    2. Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.

  8. Yves Levant, 1999. "Le Systeme De Controle Organisationnel : Un Facteur Clef De Succes Des Operations De F/A," Post-Print halshs-00587794, HAL.

    Cited by:

    1. Ludivine Chalençon, 2013. "Le Contrôle de Gestion dans les Fusions-Acquisitions Internationales : un Outil d'Intégration ?," Post-Print halshs-00864098, HAL.
    2. Ludivine Chalençon, 2013. "Le Controle De Gestion Dans Les Fusions-Acquisitions Internationales : Un Outil D'Integration ?," Post-Print hal-00991712, HAL.

Articles

  1. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, vol. 16(1), pages 49-68, March.

    Cited by:

    1. Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.

  2. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
    See citations under working paper version above.
  3. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March. See citations under working paper version above.
  4. Olivier de La Villarmois & Yves Levant, 2005. "La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA," Revue Finance Contrôle Stratégie, revues.org, vol. 8(2), pages 175-205, June.

    Cited by:

    1. Michel Gervais & Yves Levant, 2007. "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 43-73, September.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 2 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-BEC: Business Economics (1) 2005-11-12
  2. NEP-HIS: Business, Economic & Financial History (1) 2012-06-13

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Yves Levant should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can 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.