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Activity-based Management in France: A focus on the information systems department of a bank


  • Grégory Wegmann

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


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.

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  • Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
  • Handle: RePEc:hal:journl:hal-00584770
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    References listed on IDEAS

    1. Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print halshs-00530528, HAL.
    2. 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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    Activity based costing; activity-based management; case study; bank;

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