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L'analyse de l'effet de l'adoption des méthodes modernes de contrôle sur la valeur économique ajoutée (VEA)

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  • Daniel Zéghal
  • Majdi Bouchekoua

Abstract

The purpose of this study is to measure the impact of adopting new management control approaches such as just-in-time (JIT), activity-based costing and management (ABC/M) and total quality management (TQM) on the performance of firms as measured by the economic value added (EVA). Our results based on a survey of North American companies seem to indicate that, on the overall, firms which have adopted either one of these three approaches subsequently experienced a significant increase in their economic value added

Suggested Citation

  • Daniel Zéghal & Majdi Bouchekoua, 2000. "L'analyse de l'effet de l'adoption des méthodes modernes de contrôle sur la valeur économique ajoutée (VEA)," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 47-58.
    • Handle: RePEc:cai:accafc:cca_061_0047
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    Keywords

    control; quality; value; JIT; TQM; ABCIM; EVA;
    All these keywords.

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