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Les Mecanismes De Diffusion, D'Adoption Et De Rejet De La Methode Abc Dans L'Environnement Tunisien

Author

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  • Hanen Moalla

    (ISCAE de Tunis - ISCAE)

Abstract

Nous avons essayé dans le cadre de cette communication d'étudier les mécanismes de diffusion, d'adoption et de rejet de la méthode ABC dans l'environnement tunisien à travers une enquête menée auprès de 80 entreprises et d'interviews auprès de 16 responsables appartenant à 14 entreprises. Nous nous sommes basée sur la théorie générale de la diffusion de Rogers et sur les perspectives d'Abrahamson pour expliquer ces phénomènes. Les résultats ont montré que seuls les canaux interpersonnels ont permis la communication des principes de la méthode. Le choix de la méthode de calcul des coûts est généralement expliqué par l'intervention du consultant (l'effet de mode) ou de la société mère (la sélection forcée).

Suggested Citation

  • Hanen Moalla, 2007. "Les Mecanismes De Diffusion, D'Adoption Et De Rejet De La Methode Abc Dans L'Environnement Tunisien," Post-Print halshs-00543222, HAL.
    • Handle: RePEc:hal:journl:halshs-00543222
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543222
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    References listed on IDEAS

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    1. 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.
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