Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC …This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In … the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of …

what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the … ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments … Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC …

economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

Les résultats d'une recherche empirique sur la diffusion de l'ABC en France utilisant le cadre théorique de la … diffusion des innovations indiquent que 16% des entreprises sondées déclarent utiliser l'ABC. Les canaux interpersonnels sont … les canaux de communication les plus utilisés pour s'informer sur l'ABC. Quant aux déterminants de l'adoption de la …

collectif dans un espace élargi. A ce titre, les méthodes comptables de type ABC (Activity Based Costing) et leur extension au …

Cela fait maintenant 10 ans que dans les pays industrialisés la révolution de l'ABC est annoncée. Pourtant il faut bien …