Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach

Gregory Wegmann

Working Papers CREGO from Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations

Abstract: This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to the field reality with two case studies.

Keywords: strategic management accounting; Activity-Based Costing; case study. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 19 pages
Date: 2010-05
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Related works:
Working Paper: COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:dij:wpfarg:1100501

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