Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion: une étude comparative

Yves Levant, Nicolas Berland and Simon Alcouffe ()
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Yves Levant: SKEMA Business School
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations of this kind in France. Several kinds of actors, communication channels and contextual factors are found to impact the diffusion of Activity-Based Costing, budgetary control and the « Georges Perrin » method.

Keywords: MÉTHODE GEORGES PERRIN; CONTRÔLE BUDGÉTAIRE; INNOVATION MANAGÉRIALE; GEORGE PERRIN METHOD; DIFFUSION; ABC; MANAGERIAL INNOVATION; BUDGETARY CONTROL (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (2)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2003, N° spécial

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01681060

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