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 …

bancaire. Si la méthode ABC n'est pas pertinente pour les établissements de crédit français, l'approche ABM est plus appropriée …

L'ABC est une innovation née dans les années 1987-1988, fruit des actions parallèles du réseau Harvard et du réseau CAM … sont les éléments déterminants. Après 1992, les deux réseaux éclatent et plus tard, vers la fin des années 1990, l'ABC … dérivées (time driven ABC, feature costing et MBM), développées chacune par l'un des membres des réseaux d'origine en …

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 … Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion …