Influence de la stratégie sur l'adoption et la mise en oeuvre d'une comptabilité par activités

Maurice Gosselin ()
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Maurice Gosselin: Université Laval

Revue Finance Contrôle Stratégie, 2000, vol. 3, issue 4, 37-56

Abstract: Strategy plays a key role in the development of management accounting systems. The purpose of this study is to examine the relationship between business units' strategies and their propensity to adopt and implement activity-based costing systems. A survey of 415 Canadian manufacturing strategic business units enabled the researcher to collect the data for this study. The results demonstrate that strategy influences the decision to adopt activity-based costing while it does not affect the decision pertaining to the implementation of this cost accounting innovation.

Keywords: strategy; activity-based costing; management accounting systems. (search for similar items in EconPapers)
Date: 2000
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