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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 Innovation

Author

Listed:
  • Simon Alcouffe

    (EM - EMLyon Business School)

Abstract

Cette communication présente une réflexion théorique à propos de la recherche sur les innovations managériales en général et plus particulièrement dans le domaine de la comptabilité et du contrôle de gestion. Ce type de recherche est composé de trois courants distincts mais complémentaires: la diffusion, l'adoption et la mise en œuvre de l'innovation. Après avoir présenté une brève revue de la littérature de ces trois courants, nous proposons de les intégrer au sein d'un meme modèle théorique.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:halshs-00587823
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587823
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    Citations

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    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.

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