IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this paper

La Diffusion De L'Abc En France : Une Etude Empirique Utilisant La Theorie De La Diffusion Des Innovations

  • Simon Alcouffe

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - CNRS - GROUPE HEC)

Les résultats d'une recherche empirique sur la diffusion de l'ABC en France utilisant le cadre théorique de la diffusion des innovations indiquent que 16% des entreprises sondées déclarent utiliser l'ABC. Les canaux interpersonnels sont les canaux de communication les plus utilisés pour s'informer sur l'ABC. Quant aux déterminants de l'adoption de la méthode, l'influence de la perception de son avantage relatif et de sa compatibilité ainsi que la taille de l'entreprise s'est révélée significative au contraire de la stratégie, de l'environnement et de la structure des coûts de l'entreprise.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: https://halshs.archives-ouvertes.fr/halshs-00584420/document
Download Restriction: no

Paper provided by HAL in its series Post-Print with number halshs-00584420.

as
in new window

Length:
Date of creation: May 2002
Date of revision:
Publication status: Published in Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, May 2002, France. pp.CD-Rom, 2002
Handle: RePEc:hal:journl:halshs-00584420
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584420
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. Pierre-Laurent Bescos & Eric Cauvin & Maurice Gosselin & Takeo Yoshikawa, 2001. "La Mise En Oeuvre De La Methode Abc/Abm Au Canada, En France Et Au Japon. Etude Comparative," Post-Print halshs-00584609, HAL.
  2. 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.
  3. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
  4. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
  5. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  6. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584420. 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)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.