Analyse de la littérature sur l'ABC et proposition d'une taxinomie

Simon Alcouffe () and Pierre Mévellec ()
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Pierre Mévellec: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: The aim of this paper is twofold. We start with a review of the academic literature on Activity-Based Costing adoption so as to identify its main problems and limits and to underline the fact that ABC is almost always considered as a single universal system (a "black box"). Then, we propose a taxonomy of ABC systems and we try to demonstrate how the distinction between several different types of ABC systems would contribute to the literature on its adoption.

Keywords: Activity-Based Costing; taxonomy.; méthode ABC; adoption; taxinomie (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00936600
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Published in Comptabilités et innovation : 33e congrès de l'AFC, Association francophone de comptabilité, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00936600

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