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La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France

Author

Listed:
  • Pierre-Laurent Bescos
  • Éric Cauvin
  • Maurice Gosselin

Abstract

Activity-Based Costing and Activity-Based Management are without any doubt the most important innovations of the last decade of the twentieth century in the Management Accounting field. The diffusion process for these innovations has varied from one country to another depending on several factors such as the management accounting tradition, the size of the companies and their industry. The objective of this paper is to present the results of two surveys that were conducted recently in Canada and in France on the adoption and the implementation of Activity-Based Costing and Management (ABCM) with the same questionnaire.

Suggested Citation

  • Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 209-227.
    • Handle: RePEc:cai:accafc:cca_083_0209
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    Citations

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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    4. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
    5. Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print hal-00691178, HAL.
    6. Nabil Bikourane & Sihame Zraoula, 2016. "Le contrôle de gestion hospitalier et innovations managériales," Post-Print hal-01900560, HAL.
    7. Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    8. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.

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