Essai sur la dynamique d'assimilation des innovations managériales. Le cas des approches par activités

Christophe Godowski

ACCRA, 2003, vol. 9, issue 3, 71-86

Abstract: The Activity Based Cost Management (ABCM) was the object of a profusion of articles and works. However, their dissemination in organization is in gap with the interest which they aroused with the university and professional circles. Different inquiries let us think that the problem of the use is situated at the level of the assimilation by the organization of this innovation. The contribution proposes an attempt on the dynamics of assimilation of the ABCM. The article tries to explain the slow and difficult dissemination of the ABCM by organization by connecting the theory of Callon and Latour?s translation and the theory of the management information system. This abstract frame puts in evidence the importance not to consider the manager innovation as a black box but as a set of elements in interaction the coherence of which it is necessary to insure.

Keywords: activity based cost management; dissemination; assimilation; activity-based costing (search for similar items in EconPapers)
Date: 2003
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