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Etude comparative des motifs d’adoption des innovations en contrôle de gestion : le cas de la diffusion de la méthode ABC au Sénégal, en Tunisie, en France et en Finlande

Author

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  • Serigne Diop

    (CEDoc - Centre des Etudes Doctorales Economie, Gestion et Droit - UH2MC - Université Hassan II [Casablanca])

Abstract

Plusieurs raisons peuvent amener une organisation à décider d'utiliser un outil de gestion au détriment d'un autre. Ceci peut être motivé entre autres par la recherche de gain d'efficacité, le perfectionnement du système de management et de gestion des risques, l'effet de mode, le mimétisme, etc. C'est dans cette perspective qu'une enquête par questionnaire auprès de 62 grandes et moyennes entreprises a essayé d'identifier les raisons qui poussent les entreprises sénégalaises à adopter ou à rejeter les innovations en contrôle de gestion.

Suggested Citation

  • Serigne Diop, 2016. "Etude comparative des motifs d’adoption des innovations en contrôle de gestion : le cas de la diffusion de la méthode ABC au Sénégal, en Tunisie, en France et en Finlande," Post-Print hal-01300910, HAL.
    • Handle: RePEc:hal:journl:hal-01300910
    Note: View the original document on HAL open archive server: https://hal.science/hal-01300910v3
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    References listed on IDEAS

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    1. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    2. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    3. Richard A. Wolfe, 1994. "Organizational Innovation: Review, Critique And Suggested Research Directions," Journal of Management Studies, Wiley Blackwell, vol. 31(3), pages 405-431, May.
    4. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    5. repec:dau:papers:123456789/12245 is not listed on IDEAS
    6. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Senegalese companies; Adoption perspectives; Innovation; Management control; Perspectives d'adoption; Entreprises sénégalaises; Contrôle de gestion;
    All these keywords.

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