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La Mise En Oeuvre De La Methode Abc/Abm Au Canada, En France Et Au Japon. Etude Comparative

Author

Listed:
  • Pierre-Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Eric Cauvin

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Maurice Gosselin

    (Ecole de comptabilité - ULaval - Université Laval [Québec])

  • Takeo Yoshikawa

    (Yokohama National University - Yokohama National University)

Abstract

Cette communication a pour but d'analyser les résultats d'une enquête internationale sur la mise en oeuvre de la méthode ABC/ABM conduite au Canada, en France et au Japon.. En ce qui concerne la France, nous avons obtenu 111 réponses aux questionnaires envoyés par l'intermédiaire de la DFCG. Sur cet ensemble, 20% des entreprises ont mis en place la méthode et 32% ont un projet en cours ou ont entamé une réflexion sur le sujet. Cette enquête est la première du genre sur ce sujet en France. Un test sur les non-réponses a été effectué en France afin de compléter l'étude et d'éviter les biais inhérents à ce type d'enquête. Les comparaisons des résultats entre les différents pays fournissent quelques éléments d'appréciation sur les types d'objectifs poursuivis et les difficultés rencontrées. Principalement, les coûts de mise en oeuvre et les freins culturels sont les principaux obstacles à l'utilisation de l'ABC/ABM. Le dépouillement pour la France des réponses qualitatives a permis d'aller plus loin dans l'analyse des facteurs favorables et défavorables à cette approche. Des différences significatives apparaissent entre les pays pris en compte

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:halshs-00584609
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584609
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    References listed on IDEAS

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    1. Maurice Gosselin & Gino Ouellet, 1999. "Les enquêtes sur la mise en œuvre de la comptabilité par activités : qu'avons-nous vraiment appris ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(1), pages 45-57.
    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. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
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    Cited by:

    1. 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.

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