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Activity-Based Costing and Activity-Based Management are without any doubt the most important innovations of the last decade of the twentieth century in the Management Accounting field. The diffusion process for these innovations has varied from one country to another depending on several factors such as the management accounting tradition, the size of the companies and their industry. The objective of this paper is to present the results of two surveys that were conducted recently in Canada and in France on the adoption and the implementation of Activity-Based Costing and Management (ABCM) with the same questionnaire.