Simon Alcouffe

Personal Details

First Name:	Simon
Middle Name:
Last Name:	Alcouffe
Suffix:
RePEc Short-ID:	pal823

Affiliation

Groupe ESC Toulouse

Toulouse, France
http://www.esc-toulouse.fr/
RePEc:edi:esctofr (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

   Cited by:

   1. Hudáková Stašová, Lenka, 2020. "Statistical analysis of suitability of the activity based costing method in agricultural enterprises," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 6(4), December.

2. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.

   Cited by:

   1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

3. Nesrine Ben Ismail & Simon Alcouffe & Mohamed Chelli, 2015. "La Diffusion, L’Adoption Et La Mise En Oeuvre Des Innovations En Controle De Gestion : Une Revue De La Litterature," Post-Print hal-01188197, HAL.

   Cited by:

   1. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
   2. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
   3. Abdallah Mohammed, 2017. "A quoi s’intéressent les chercheurs en contrôle de gestion des pays arabes ? Une revue de la littérature académique arabophone en contrôle de gestion depuis 25 ans," Post-Print hal-01907420, HAL.
   4. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.

4. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.

   Cited by:

   1. Amaury Loup Gayet & Pierre Fenies & Sylvain Rubat Du Mérac, 2014. "Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added [Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A," Post-Print hal-01713802, HAL.
   2. 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.
   3. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
   4. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
   5. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
   6. Amaury Loup Gayet & Sylvain Rubat Du Mérac, 2016. "Managerial implications in real time information system applied for a paper mill [Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]," Post-Print hal-01713664, HAL.

5. Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print hal-00479538, HAL.
   • Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print halshs-00530528, HAL.

   Cited by:

   1. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
   2. Pierre Baret & Vincent Helfrich, 2019. "The “trilemma” of non-financial reporting and its pitfalls," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 485-511, June.
      • Pierre Baret & Vincent Helfrich, 2019. "The "trilemma" of non-financial reporting and its pitfalls," Post-Print hal-02270164, HAL.
      • Pierre Baret & Vincent Helfrich, 2019. "The “trilemma” of non-financial reporting and its pitfalls," Post-Print hal-02147102, HAL.
      • Pierre Baret & Vincent Helfrich, 2017. "The "trilemma" of non-financial reporting and its pitfalls," Post-Print hal-03080894, HAL.

6. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.

   Cited by:

   1. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
      • Richard Slack & Ioannis Tsalavoutas, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting Forum, Taylor & Francis Journals, vol. 42(2), pages 184-198, June.
   2. Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print halshs-00479810, HAL.
   3. Chen, Ping-Chuan & Hung, Shiu-Wan, 2016. "An actor-network perspective on evaluating the R&D linking efficiency of innovation ecosystems," Technological Forecasting and Social Change, Elsevier, vol. 112(C), pages 303-312.
   4. Sebastian D. Becker & Martin Messner & Utz Schäffer, 2020. "The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2224-2256, December.
   5. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
   6. João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
   7. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
   8. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
   9. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
   10. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
   11. Dag Madsen & Kåre Slåtten, 2013. "The Role of the Management Fashion Arena in the Cross-National Diffusion of Management Concepts: The Case of the Balanced Scorecard in the Scandinavian Countries," Administrative Sciences, MDPI, vol. 3(3), pages 1-33, August.
   12. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
   13. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
   14. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
   15. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
   16. Jan Mattijs & Jean-Jacques Viala, 2011. "Changement et management :une analyse de deux organisations publiques en France et en Belgique," Working Papers CEB 11-031, ULB -- Universite Libre de Bruxelles.
   17. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
   18. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
   19. Yves Levant & Henri Zimnovitch, 2012. "L'Imputation Des Charges Indirectes En France De 1914 Aux Annees 1950 : L'Evolution Vers La Simplicite," Post-Print hal-00690929, HAL.
   20. Martínez Franco, Carmen & Feeney, Orla & Quinn, Martin & Hiebl, Martin R.W., 2017. "Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 55-62.
   21. Julie Bertz & Martin Quinn, 2014. "Interpreting management accounting rules: an initial study of public bodies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 319-342, February.
   22. Marie‐Andrée Caron & Marie‐France B. Turcotte, 2009. "Path dependence and path creation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 272-297, January.
   23. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
   24. Andreea Mihaela HINT(?TEFAN) & Dan Ioan TOPOR & Andreea MARIN-PANTELESCU, 2019. "Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 374-385, November.
   25. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
   26. David Emsley, 2008. "Different interpretations of a “fixed” concept," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 375-397, March.
   27. Wæraas , Arild & Agger Nielsen, Jeppe, 2015. "Translation Theory ‘Translated’: Three Perspectives on Translation in Organizational Research," Working Paper Series 16-2015, Norwegian University of Life Sciences, School of Economics and Business.
   28. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
   29. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.

7. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-00340451, HAL.
   • Nicolas Berland & Yves Levant & Simon Alcouffe, 2009. "Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print halshs-00340169, HAL.

   Cited by:

   1. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
   2. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
   3. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
   4. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
   5. Paolo Popoli, 2021. "Designing Management Control Systems: Systemic vs Sectoral Approach," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(6), pages 130-130, July.

8. Simon Alcouffe, 2004. "La Recherche Sur Les Innovations Managériale En Comptabilite Et Contrôle De Gestion. Proposition D'Un Modèle Théorique Intégrant Les Perspectives De Diffusion, D Adoption Et De Mise En Oeuvre De L Inn," Post-Print halshs-00587823, HAL.

   Cited by:

   1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
   2. Zouhair Djerbi, 2009. "L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 115-141, December.

9. Yves Levant & Nicolas Berland & Simon Alcouffe, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Post-Print hal-01681060, HAL.

   Cited by:

   1. Sebastian D. Becker & Martin Messner & Utz Schäffer, 2020. "The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2224-2256, December.
   2. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

10. Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00582950, HAL.
    • Véronique Malleret & Simon Alcouffe, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-00485767, HAL.
    • Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
    • ALCOUFFE, Simon & MALLERET, Veronique, 2002. "Les fondements conceptuels de l'ABC "à la française"," HEC Research Papers Series 763, HEC Paris.
    • Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.

    Cited by:

    1. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    2. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.

11. Simon Alcouffe, 2002. "La Diffusion De L'Abc En France : Une Etude Empirique Utilisant La Theorie De La Diffusion Des Innovations," Post-Print halshs-00584420, HAL.

    Cited by:

    1. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
    2. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    3. Jean-Noël Chauvey & Gérald Naro, 2004. "Les apports de l’ABC à l’analyse stratégique:les enseignements d’une recherche-intervention," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 63-89, September.

Articles

1. Delphine Gibassier & Simon Alcouffe, 2018. "Environmental Management Accounting: The Missing Link to Sustainability?," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 38(1), pages 1-18, January.

   Cited by:

   1. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
   2. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
   3. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
   4. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
   5. Armando Della Porta & Francesco De Luca & Chiara Aufiero, 2023. ""Radicare" la sostenibilit? nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 43-68.
   6. Tiantian Wang & Kamisah Ismail & Khairul Saidah Abas Azmi, 2022. "The Rise of MCS and EMA in the Sustainable Field: A Systematic Literature Analysis," Sustainability, MDPI, vol. 14(24), pages 1-12, December.
   7. Assunta Di Vaio & Luisa Varriale & Angelo Di Gregorio & Samuel Adomako, 2022. "Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1931-1953, November.
   8. Shauhrat S. Chopra & Sachini Supunsala Senadheera & Pavani Dulanja Dissanayake & Piumi Amasha Withana & Rajeev Chib & Jay Hyuk Rhee & Yong Sik Ok, 2024. "Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development," Sustainability, MDPI, vol. 16(2), pages 1-14, January.
   9. Badar Latif & Zeeshan Mahmood & Ong Tze San & Ridzwana Mohd Said & Allah Bakhsh, 2020. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption," Sustainability, MDPI, vol. 12(11), pages 1-14, June.
   10. Bismark Kusi Appiah & Zhang Donghui & Shapan Chandra Majumder & Malepekola Precious Monaheng, 2020. "Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 360-370.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.

1. NEP-ENV: Environmental Economics (1) 2010-05-15
2. NEP-INO: Innovation (1) 2015-09-11
3. NEP-PPM: Project, Program and Portfolio Management (1) 2010-11-13

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