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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
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