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Les changements dans les outils de contrôle de gestion : une analyse comparative

Author

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  • Tarek Chanegrih

    (IAE Caen - Institut d'Administration des Entreprises - Caen - UNICAEN - Université de Caen Normandie - NU - Normandie Université)

Abstract

This communication presents a comparative analysis of the changes carried out in the tools for management control in France, Malaysia, Singapore and Canada. It uses the conceptual framework of Libby and Waterhouse (1996) relative to the location of the changes (planning systems, controlling systems, costing systems, directing systems and decision making systems). This research also mobilizes the typology of Sulaiman and Mitchell (2005) on the nature of the change (addition, replacement, output modification, operational modification and reduction). Beyond some differences, the empirical results show a certain convergence in comparison with the localizations and natures of the changes operated in the tools for management control for these four countries.

Suggested Citation

  • Tarek Chanegrih, 2008. "Les changements dans les outils de contrôle de gestion : une analyse comparative," Post-Print halshs-00522461, HAL.
  • Handle: RePEc:hal:journl:halshs-00522461
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00522461
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    References listed on IDEAS

    as
    1. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
    2. repec:bla:joares:v:36:y:1998:i::p:1-35 is not listed on IDEAS
    3. 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.
    4. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
    5. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    6. 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.
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