LA DIFFUSION, L’ADOPTION ET LA MISE EN OEUVRE DES INNOVATIONS EN CONTROLE DE GESTION: UNE REVUE DE LA LITTERATURE

Nesrine Ben Ismail (), Simon Alcouffe () and Mohamed Chelli ()
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Nesrine Ben Ismail: TBS Research Centre - toulouse business school research center - Toulouse Business School
Mohamed Chelli: TBS Research Centre - toulouse business school research center - Toulouse Business School

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Abstract: Our aim is to make an interpretative synthesis of quantitative, qualitative and mixed empirical studies on the diffusion, adoption and implementation of management control innovations. At first, quantitative analysis of these studies reveals the increase and decrease in publications over time, the predominance of the "implementation" perspective, the focus on a small number of innovations (ABC, Balanced Scorecard) and a wide variety of theoretical frameworks and research methods used. Then, the qualitative analysis presents a synthesis of the results of this empirical research to highlight the main problems identified. Finally, some avenues for future research are suggested.

Keywords: Innovation; Diffusion; Adoption; Implementation; Mise en oeuvre; ABC; BSC (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-ino
Note: View the original document on HAL open archive server: https://hal.science/hal-01188197
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Citations: View citations in EconPapers (4)

Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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