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

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)

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://halshs.archives-ouvertes.fr/halshs-00584420
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00584420/document
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    References listed on IDEAS

    as
    1. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
    2. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    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. 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.
    5. 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.
    6. 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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    Cited by:

    1. 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.
    2. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.

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