Les changements dans les outils de contrôle de gestion : une analyse comparative
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.
|Date of creation:||May 2008|
|Date of revision:|
|Publication status:||Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom, 2008|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00522461|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
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- 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.
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