IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00543222.html
   My bibliography  Save this paper

Les Mecanismes De Diffusion, D'Adoption Et De Rejet De La Methode Abc Dans L'Environnement Tunisien

Author

Listed:
  • Hanen Moalla

    (ISCAE de Tunis - ISCAE)

Abstract

Nous avons essayé dans le cadre de cette communication d'étudier les mécanismes de diffusion, d'adoption et de rejet de la méthode ABC dans l'environnement tunisien à travers une enquête menée auprès de 80 entreprises et d'interviews auprès de 16 responsables appartenant à 14 entreprises. Nous nous sommes basée sur la théorie générale de la diffusion de Rogers et sur les perspectives d'Abrahamson pour expliquer ces phénomènes. Les résultats ont montré que seuls les canaux interpersonnels ont permis la communication des principes de la méthode. Le choix de la méthode de calcul des coûts est généralement expliqué par l'intervention du consultant (l'effet de mode) ou de la société mère (la sélection forcée).

Suggested Citation

  • Hanen Moalla, 2007. "Les Mecanismes De Diffusion, D'Adoption Et De Rejet De La Methode Abc Dans L'Environnement Tunisien," Post-Print halshs-00543222, HAL.
  • Handle: RePEc:hal:journl:halshs-00543222
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543222
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00543222/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    2. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    3. 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.
    4. repec:dau:papers:123456789/12245 is not listed on IDEAS
    5. Walley, P. & Blenkinsop, S. & Duberley, J., 1994. "The adoption and non-adoption of modern accounting practices: A study of 20 manufacturing firms," International Journal of Production Economics, Elsevier, vol. 36(1), pages 19-27, August.
    6. Katz, Michael L & Shapiro, Carl, 1985. "Network Externalities, Competition, and Compatibility," American Economic Review, American Economic Association, vol. 75(3), pages 424-440, June.
    7. Foster, Benjamin P. & Ward, Terry J., 1994. "Theory of perpetual management accounting innovation lag in hierarchical organizations," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 401-411.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Yigitbasioglu, Ogan M., 2015. "External auditors' perceptions of cloud computing adoption in Australia," International Journal of Accounting Information Systems, Elsevier, vol. 18(C), pages 46-62.
    3. Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
    4. Ezekiel Oluwagbemiga OYEROGBA, 2015. "Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 76-85, August.
    5. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    6. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    7. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.
    8. Carlos Manuel Ferreira Lima, 2011. "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, edition 1, number 004 edited by Samuel C A Pereira, February.
    9. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
    10. David Emsley & Lai Hong Chung, 2010. "How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 232-257, September.
    11. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
    12. Laitinen, Erkki K., 2014. "Influence of cost accounting change on performance of manufacturing firms," Advances in accounting, Elsevier, vol. 30(1), pages 230-240.
    13. Seleshi Sisaye & Jacob G. Birnberg, 2010. "Organizational development and transformational learning approaches in process innovations," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(4), pages 337-362, November.
    14. Matejka, M. & De Waegenaere, A.M.B., 2000. "Organizational Design and Management Accounting Change," Discussion Paper 2000-61, Tilburg University, Center for Economic Research.
    15. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    16. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    17. Silvia Macchia, 2021. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 141-164.
    18. 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.
    19. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
    20. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 6(1), pages 18-30, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00543222. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.