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Enseigner la conception de systèmes de comptabilité de gestion

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  • Pascal Fabre
  • Dominique Bessire

Abstract

In the teaching of management accounting, problems in relation with the conception of the system itself are usually neglected. In firms, this may have damageable consequences. Moreover, without a proper analysis of the process of conception, students are not able to make sense of the discipline and therefore are unable to perform an authentic learning. This paper presents the main points to be studied along the three phases of the conception of a management accounting system : fore-project, designing and implementation, with illustrations through a lot of examples mainly drawn from our practice of students? tutoring in varied organisations. The main concern is not to teach methods ready to be used but to incite our students to ask the relevant questions, to make the necessary arbitrages with regard to constraints of simplicity, readability and perenniality of the management accounting systems and finally to be able to implement devices allowing the feeding of the system with reliable data.

Suggested Citation

  • Pascal Fabre & Dominique Bessire, 2006. "Enseigner la conception de systèmes de comptabilité de gestion," ACCRA, Association francophone de comptabilité, vol. 12(3), pages 67-85.
    • Handle: RePEc:cai:accafc:cca_123_0067
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    Cited by:

    1. Xiaoyu ZHAN, 2022. "External Public Audit, A Tool To Improve The Decisions By The Management Of Public Funds For Sustainable Development," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 66(2), pages 20-27, September.

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