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Genèse Et Évolutions D'Une Innovation : La Méthode Abc

  • Zelinschi Dragoş

    (Lille School of Management Research Center - ESC Lille)

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    L'ABC est une innovation née dans les années 1987-1988, fruit des actions parallèles du réseau Harvard et du réseau CAM-I. Dans la diffusion de la méthode, le développement de l'infrastructure et les stratégies de communication mises en place sont les éléments déterminants. Après 1992, les deux réseaux éclatent et plus tard, vers la fin des années 1990, l'ABC entre dans une phase de maturité : sa diffusion stagne et l'intérêt qu'il suscite est en baisse. En raison de ces deux facteurs, la méthode fait désormais l'objet d'une véritable stratégie de différenciation. Ainsi apparaissent trois méthodes dérivées (time driven ABC, feature costing et MBM), développées chacune par l'un des membres des réseaux d'origine en coopération avec des consultants. A notre avis, l'émergence, la diffusion et les évolutions de l'ABC suivent essentiellement une logique marketing.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/46/01/28/PDF/p134.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00460128.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00460128
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00460128/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Levant, Yves & Alcouffe, Simon & Berland, Nicolas, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Economics Papers from University Paris Dauphine 123456789/1094, Paris Dauphine University.
    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. Carmona, Salvador & Gutiérrez, Isabel, 2003. "Vogues in management accounting research," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 213-231, June.
    4. 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.
    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. Alcouffe, Simon & Berland, Nicolas & Levant, Yves, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Economics Papers from University Paris Dauphine 123456789/12245, Paris Dauphine University.
    7. 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.
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