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Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative

Author

Listed:
  • Yves Levant

    (SKEMA Business School)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Simon Alcouffe

    (TBS - Toulouse Business School)

Abstract

What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations of this kind in France. Several kinds of actors, communication channels and contextual factors are found to impact the diffusion of Activity-Based Costing, budgetary control and the « Georges Perrin » method.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-01681060
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    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.

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