Le rôle des canaux de communication et des caractéristiques perçues de l'innovation dans le processus d'adoption de la comptabilité par activités (méthode ABC)

Simon Alcouffe and Zied Guedri

ACCRA, 2008, vol. 14, issue 3, 39-65

Abstract: The aim of this paper is to measure the role of communication channels and perceived innovation characteristics within the organizational adoption process of Activity-Based Costing (ABC). This paper further expands previous research on the determinants of ABC adoption. Two key stages of the innovation?s adoption process are distinguished : adoption consideration and adoption per se. Results show that ABC?s perceived relative advantage and compatibility are positively and significantly related to the probability of both the consideration of its adoption and its adoption per se. However, ABC?s perceived complexity plays no significant role. Regarding communication channels, only the degrees of use of ABC management books and ABC conferences and seminars are positively and significantly associated with ABC adoption consideration. ABC adoption per se is not affected by any of the communication channels included in this research.

Keywords: ABC; adoption; determinants; process; innovation (search for similar items in EconPapers)
Date: 2008
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