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

Author

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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

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.

Suggested Citation

  • 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
    Note: View the original document on HAL open archive server: https://hal.science/hal-00584770
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    References listed on IDEAS

    as
    1. Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 209-227.
    2. Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print halshs-00530528, HAL.
    3. Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 209-227.
    4. repec:dau:papers:123456789/4421 is not listed on IDEAS
    5. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    6. repec:dau:papers:123456789/5038 is not listed on IDEAS
    7. Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "Activity-based costing and activity-based management : A comparison of the practices in Canada and in France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 229-244.
    8. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    9. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    10. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    11. 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.
    12. Lebas, Michel, 1999. "Which ABC? Accounting based on causality rather than activity-based costing," European Management Journal, Elsevier, vol. 17(5), pages 501-511, October.
    Full references (including those not matched with items on IDEAS)

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