Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion: une étude comparative

Simon Alcouffe, Nicolas Berland and Yves Levant

ACCRA, 2003, vol. 9, issue 3, 7-26

Abstract: What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations o this kind in France. Several kinds of actors, communication channels and contextual factors are found to impact the diffusion of Activity-Based Costing, budgetary control and the « Georges Perrin » method.

Keywords: managerial innovation; diffusion; ABC; budgetary control; George Perrin method (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (15)

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