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Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach


  • Grégory Wegmann

    () (Université de Bourgogne)


This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to the field reality with two case studies.

Suggested Citation

  • Grégory Wegmann, 2010. "Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach," Working Papers CREGO 1100501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:1100501

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    More about this item


    strategic management accounting; Activity-Based Costing; case study.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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