Activity-based Management in France: A focus on the information systems department of a bank
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
|Date of creation:||11 Mar 2011|
|Publication status:||Published in Zhang Ming. International Conference on Economics, Business and Marketing Management, Mar 2011, Shanghai, China. Institute of Electrical and Electronics Engineers, Inc (IEEE), p. 144-148, 2011, CFP1149M-PRT, ISBN 978-1-4244-9543-6|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00584770|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print halshs-00530528, HAL.
- Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
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