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Les Fondements Conceptuels De L'Abc " A La Francaise "

Author

Listed:
  • Simon Alcouffe

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Véronique Malleret

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette communication rassemble, analyse et compare les principaux concepts qui fondent la comptabilité d'activités chez les auteurs français. Elle fait apparaître un certain nombre de convergences et de divergences portant soit sur la définition des concepts élémentaires (tâches, activités et processus) soit sur le mécanisme de calcul des coûts. La définition des processus et les pratiques de regroupement d'activités cristallisent les difficultés rencontrées.

Suggested Citation

  • Simon Alcouffe & Véronique Malleret, 2002. "Les Fondements Conceptuels De L'Abc " A La Francaise "," Post-Print halshs-00584419, HAL.
    • Handle: RePEc:hal:journl:halshs-00584419
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584419
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    File URL: https://shs.hal.science/halshs-00584419/document
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    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.

    More about this item

    Keywords

    ABC; concepts théoriques; comparaison;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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