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Analyse de la littérature sur l'ABC et proposition d'une taxinomie

Author

Listed:
  • Simon Alcouffe

    (ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT)

  • Pierre Mévellec

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

The aim of this paper is twofold. We start with a review of the academic literature on Activity-Based Costing adoption so as to identify its main problems and limits and to underline the fact that ABC is almost always considered as a single universal system (a "black box"). Then, we propose a taxonomy of ABC systems and we try to demonstrate how the distinction between several different types of ABC systems would contribute to the literature on its adoption.

Suggested Citation

  • Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    • Handle: RePEc:hal:journl:hal-00936600
    Note: View the original document on HAL open archive server: https://hal.science/hal-00936600
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    References listed on IDEAS

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    1. Poul Israelsen, 1994. "ABC and Variability Accounting Differences and potential benefits of integration," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 15-47.
    2. 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.
    3. 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.
    4. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 995-1009.
    5. 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.
    6. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    7. 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.
    8. 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.
    9. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    10. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    11. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 1-28.
    12. Maurice Gosselin & Pierre Mevellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 87-109.
    13. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
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    Cited by:

    1. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
    2. Amaury Loup Gayet & Pierre Fenies & Sylvain Rubat Du Mérac, 2014. "Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added [Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A," Post-Print hal-01713802, HAL.
    3. Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    4. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    5. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    6. Amaury Loup Gayet & Sylvain Rubat Du Mérac, 2016. "Managerial implications in real time information system applied for a paper mill [Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]," Post-Print hal-01713664, HAL.

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