Dix ans de recherche empirique sur la comptabilité par activités: état de la situation actuelle et perspectives

Maurice Gosselin and Caroline Pinet

ACCRA, 2002, vol. 8, issue 2, 127-146

Abstract: For more than ten years now, several organizations have been using activity-based costing models to enhance the management of their cost. Researchers have attempted to describe these systems and to identify the factors that affect their adoption, implementation and success. The objective of this paper is to review these studies and to identify the research opportunities in this area. The results of this analysis show that the empirical research has not provided robust results that would enable management accounting academia to understand the diffusion process for activity-based costing. Researchers will need to improve the design of their study and the measurement of the constructs but also develop a typology of activity-based costing systems.

Keywords: activity-based costing; activity-based management; innovation; strategy; management accounting (search for similar items in EconPapers)
Date: 2002
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_082_0127 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2002-2-page-127.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_082_0127

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().