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

Listed author(s):
  • 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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Paper provided by HAL in its series Post-Print with number hal-00584770.

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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
Handle: RePEc:hal:journl:hal-00584770
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  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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