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GENÈSE ET ÉVOLUTIONS D'UNE INNOVATION : LA MÉTHODE ABC
Dragoş, Zelinschi - HAL - 2009
L'ABC est une innovation née dans les années 1987-1988, fruit des actions parallèles du réseau Harvard et du réseau CAM …
Persistent link: https://www.econbiz.de/10008789039
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The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France
Alcouffe, Simon; Berland, Nicolas; Levant, Yves - HAL - 2008
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
Persistent link: https://www.econbiz.de/10008791136