IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00582950.html
   My bibliography  Save this paper

Les Fondements Conceptuels De L'Abc " A La Francaise "

Author

Listed:
  • Simon Alcouffe

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Véronique Malleret

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette communication rassemble, analyse et compare les principaux concepts qui fondent la comptabilité d'activités chez les auteurs français. Elle fait apparaître un certain nombre de convergences et de divergences portant soit sur la définition des concepts élémentaires (tâches, activités et processus) soit sur le mécanisme de calcul des coûts. La définition des processus et les pratiques de regroupement d'activités cristallisent les difficultés rencontrées.

Suggested Citation

  • Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
  • Handle: RePEc:hal:journl:halshs-00582950
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00582950
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00582950/document
    Download Restriction: no

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    2. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer Pour La Prise En Compte Des Paramètres De Conception Dans La Recherche Sur Les Innovations En Comptabilité De Gestion," Post-Print halshs-00582782, HAL.

    More about this item

    Keywords

    ABC; concepts théoriques; comparaison;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00582950. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.