IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01188197.html
   My bibliography  Save this paper

La Diffusion, L’Adoption Et La Mise En Oeuvre Des Innovations En Controle De Gestion : Une Revue De La Litterature

Author

Listed:
  • Nesrine Ben Ismail

    (TBS Research Centre - toulouse business school research center - Toulouse Business School)

  • Simon Alcouffe

    (TBS Research Centre - toulouse business school research center - Toulouse Business School)

  • Mohamed Chelli

    (TBS Research Centre - toulouse business school research center - Toulouse Business School)

Abstract

Our aim is to make an interpretative synthesis of quantitative, qualitative and mixed empirical studies on the diffusion, adoption and implementation of management control innovations. At first, quantitative analysis of these studies reveals the increase and decrease in publications over time, the predominance of the "implementation" perspective, the focus on a small number of innovations (ABC, Balanced Scorecard) and a wide variety of theoretical frameworks and research methods used. Then, the qualitative analysis presents a synthesis of the results of this empirical research to highlight the main problems identified. Finally, some avenues for future research are suggested.

Suggested Citation

  • Nesrine Ben Ismail & Simon Alcouffe & Mohamed Chelli, 2015. "La Diffusion, L’Adoption Et La Mise En Oeuvre Des Innovations En Controle De Gestion : Une Revue De La Litterature," Post-Print hal-01188197, HAL.
    • Handle: RePEc:hal:journl:hal-01188197
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188197
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01188197/document
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. Abdallah Mohammed, 2017. "A quoi s’intéressent les chercheurs en contrôle de gestion des pays arabes ? Une revue de la littérature académique arabophone en contrôle de gestion depuis 25 ans," Post-Print hal-01907420, HAL.
    4. 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.

    More about this item

    Keywords

    Innovation; Diffusion; Adoption; Implementation; Mise en oeuvre; ABC; BSC;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01188197. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.