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Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative
| Content Provider | Semantic Scholar |
|---|---|
| Author | Alcouffe, Simon Berland, Nicolas Levant, Yves |
| Copyright Year | 2003 |
| Abstract | What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations o 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 » method. |
| Starting Page | 7 |
| Ending Page | 26 |
| Page Count | 20 |
| File Format | PDF HTM / HTML |
| DOI | 10.3917/cca.093.0007 |
| Volume Number | 9 |
| Alternate Webpage(s) | https://www.cairn.info/revue-comptabilite-controle-audit-2003-3-page-7.htm?try_download=1 |
| Alternate Webpage(s) | https://www.cairn.info/article.php?ID_ARTICLE=CCA_093_0007 |
| Alternate Webpage(s) | https://www.cairn.info/revue-comptabilite-controle-audit-2003-3-page-7.htm |
| Alternate Webpage(s) | https://doi.org/10.3917/cca.093.0007 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |