La faible diffusion des innovations en contrôle de gestion est-elle vraiment paradoxale ? Une méta-analyse du lien entre diversité des produits et adoption de la méthode ABC (notice n° 345286)
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| fixed length control field | 02841cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022843.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Alcouffe, Simon |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La faible diffusion des innovations en contrôle de gestion est-elle vraiment paradoxale ? Une méta-analyse du lien entre diversité des produits et adoption de la méthode ABC |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 43 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article s’intéresse au paradoxe de l’apparente faible diffusion des innovations en contrôle de gestion. La relation entre la diversité des produits et l’adoption de la méthode Activity-Based Costing (ABC) est étudiée à titre d’illustration. Une méta-analyse de 24 études est mise en œuvre. Les résultats montrent qu’il existe une relation significative et positive entre diversité et adoption de l’ABC. Néanmoins, parmi les types de diversité, seule la diversité de variété est significativement et positivement associée à l’adoption de l’ABC. La discussion de ces résultats permet de résoudre au moins partiellement le paradoxe des innovations en contrôle de gestion en montrant notamment que les taux de diffusion de ces innovations devraient être calculés différemment. Enfin, des perspectives originales sont proposées pour les recherches futures consacrées aux innovations en contrôle de gestion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article addresses the paradox of the seeming limited diffusion of management accounting innovations. The relationship between product diversity and the adoption of Activity-Based Costing (ABC) is used as an illustrative example. Twenty-four studies were the subject of a meta-analysis. Overall, the results show a significant and positive relationship between product diversity and ABC adoption. However, product variety is the only type of diversity to be both significantly and positively associated with ABC adoption. The discussion of these results makes it possible to at least partially resolve the paradox of innovations in management accounting by proposing a new way of measuring their diffusion. Finally, we propose several original avenues for future research in management accounting innovations. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | paradoxe |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | méthode ABC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | méta-analyse |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | diversité des produits |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | paradox |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | product diversity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Activity-Based Costing |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | meta-analysis |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Maurice, Jonathan |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Galy, Nadine |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gate, Loïc |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 25 | 1 | 2019-04-04 | p. 133-164 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2019-1-page-133?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2019-1-page-133?lang=fr&redirect-ssocas=7080</a> |
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