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

  • Tarek Chanegrih

    (IAE de Caen - IAE de Caen)

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    Cette communication présente une analyse comparative des changements effectués dans les outils de contrôle de gestion des entreprises françaises, malaisiennes, singapouriennes et canadiennes. Le cadre conceptuel de cette recherche s'appuie sur deux typologies. La première de Libby et Waterhouse (1996) est relative à la localisation des changements. La seconde de Sulaiman et Mitchell (2005) concerne la nature du changement. Les résultats empiriques montrent une certaine convergence au regard des localisations et des natures des changements opérés dans les outils de contrôle de gestion pour ces quatre pays. Toutefois, des différences sont observées et expliquées. Elles révèlent le caractère contextuel des changements opérés dans les outils de contrôle de gestion.

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    Paper provided by HAL in its series Post-Print with number halshs-00522461.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00522461
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    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. 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.
    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. 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.
    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.
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