Les enquêtes sur la mise en œuvre de la comptabilité par activités: qu'avons-nous vraiment appris ?

Maurice Gosselin and Gino Ouellet

ACCRA, 1999, vol. 5, issue 1, 45-57

Abstract: Several surveys have been conducted since the beginning of the 1990s to evaluate the extent to which organizations adopt and implement activity-based costing. The objectives of this paper are to examine the results of these surveys, identify trends, assess the quality of the survey method used and discuss opportunities for future research.

Keywords: activity-based costing; cost management; surveys (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (1)

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