COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH

Gregory Wegmann

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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)
Date: 2010-07-05
Note: View the original document on HAL open archive server: https://hal.science/hal-00505590v1
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Published in International Conference on Business and Information, Jul 2010, Kitakyushu, Japan. 19 p

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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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