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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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    ABC method is an innovation born in the years 1987-1988, as a result of the parallel actions of the Harvard and CAM-I networks. The development of the infrastructure and the communication strategies are the determining elements for the diffusion of ABC. After 1992 the two networks brake up and later, in the late 1990s, ABC enters a phase of maturity: it spreads very slowly and fails to raise interest. Because of these two factors, from then on the method is submitted to a differentiation strategy. This leads to the appearance of three derived methods (time driven ABC, feature costing and MBM), each of them being developed by one of the members of the original ABC networks, in co-operation with consultants. In our opinion, the emergence, diffusion and evolutions of the ABC follow primarily a marketing logic.

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    Paper provided by HAL in its series Post-Print with number halshs-00460128.

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    Date of creation: 27 May 2009
    Date of revision:
    Publication status: Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009
    Handle: RePEc:hal:journl:halshs-00460128
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    1. Carmona, Salvador & Gutiérrez, Isabel, 2003. "Vogues in management accounting research," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 213-231, June.
    2. 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.
    3. 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.
    4. Van de Ven, Andrew R., 1986. "Central Problems in the Management of Innovation," Agricultural Research Policy Seminar 139708, University of Minnesota Extension.
    5. 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.
    6. P.-L. Dubois & A. Jolibert, 2005. "Le marketing," Post-Print halshs-00095259, HAL.
    7. 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.
    8. 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.
    9. 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.
    10. Faïz Gallouj, 1994. "Economie de l'innovation dans les services," Post-Print hal-01111989, HAL.
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