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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 - GROUPE HEC - CNRS : UMR2959)

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    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.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/20/PDF/ALCOUFFE2.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584420.

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

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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.
    2. 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.
    3. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    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. 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.
    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.
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