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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

Berland, Nicolas; Levant, Yves; Alcouffe, Simon - Université Paris-Dauphine (Paris IX) - 2008

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor … Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion … very surprising, forms for diffusion to occur. …

Persistent link: https://www.econbiz.de/10010905312

De l'invention à la diffusion : la poursuite de la construction d'une innovation managériale

Canet, Emilie - Université Paris-Dauphine (Paris IX) - 2012

L'objectif de ce papier est de proposer un cadre d’analyse d’une période particulière du cycle de vie des innovations managériales, qui n'est pas traitée habituellement dans la littérature. Nous nous concentrons sur le passage d'un modèle contextuel à un modèle établi (David et...

Persistent link: https://www.econbiz.de/10011072329

Influence de la profession comptable sur la diffusion des coûts standard en Grande-Bretagne et en France : 1880-1950

Berland, Nicolas; Boyns, Trevor; Zimnovitch, Henri - Université Paris-Dauphine (Paris IX) - 2002

Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...

Persistent link: https://www.econbiz.de/10011072948

Les sciences sociales au service du débat démocratique au Sud : enjeux, supports, retombées. Résultats d'expériences dans le champ de l'économie et de la statistique

Roubaud, François; Razafindrakoto, Mireille; Herrera, … - Université Paris-Dauphine (Paris IX) - 2013

While researchers are increasingly encouraged to refocus their publishing activities towards so called “excellence” academic journals, the question of knowledge dissemination and its role in developing countries becomes more acute. This dilemma, whereby any scientist is confronted, affects...

Persistent link: https://www.econbiz.de/10011073163

The influence of the accounting profession on the dissemination of costing in Great Britain & France: 1880-1950

Berland, Nicolas; Boyns, Trevor; Zimnovitch, Henri - Université Paris-Dauphine (Paris IX) - 2002

Persistent link: https://www.econbiz.de/10011073605

Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative

Alcouffe, Simon; Berland, Nicolas; Levant, Yves - Université Paris-Dauphine (Paris IX) - 2003

What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer … study of the diffusion of three innovations of this kind in France. Several kinds of actors, communication channels and … contextual factors are found to impact the diffusion of Activity-Based Costing, budgetary control and the « Georges Perrin …

Persistent link: https://www.econbiz.de/10011074607

Language and thinking in organization studies: the visibility of French OS production in the Anglo-Saxon OS field

Chanlat, Jean-François - Université Paris-Dauphine (Paris IX) - 2014

Purpose – The purpose of this paper is to clarify the relationship between language, thinking and society for explaining the degree of visibility of the French organizational studies (OS) production. Design/methodology/approach – This paper proposes a sociological analysis based on Bourdieu...

Persistent link: https://www.econbiz.de/10010960596