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

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  • 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)

Abstract

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.

Suggested Citation

  • Simon Alcouffe, 2002. "La Diffusion De L'Abc En France : Une Etude Empirique Utilisant La Theorie De La Diffusion Des Innovations," Post-Print halshs-00584420, HAL.
    • Handle: RePEc:hal:journl:halshs-00584420
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584420
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    References listed on IDEAS

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    Cited by:

    1. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    2. Jean-Noël Chauvey & Gérald Naro, 2004. "Les apports de l’ABC à l’analyse stratégique:les enseignements d’une recherche-intervention," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 63-89, September.
    3. 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.

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