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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

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  • Grégory Wegmann

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

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," Post-Print hal-00505590, HAL.
    • Handle: RePEc:hal:journl:hal-00505590
    Note: View the original document on HAL open archive server: https://hal.science/hal-00505590
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    References listed on IDEAS

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    1. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
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    Cited by:

    1. Sufian Salameh Jbarah, 2018. "The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies," International Business Research, Canadian Center of Science and Education, vol. 11(1), pages 145-156, January.

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    More about this item

    Keywords

    Strategic Management Accounting; Activity-Based Costing; Case Study;
    All these keywords.

    JEL classification:

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

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