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Author manuscript, published in "International Conference on Business and Information, Kitakyushu : Japan (2010)"
COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN
THE INFORMATION SYSTEM DEPARTMENTS OF TWO
GROUPS IN FRANCE: A STRATEGIC MANAGEMENT
ACCOUNTING APPROACH
Gregory Wegmann,
Department of Business Administration, UMR CNRS 5118, University of Burgundy,
2 Boulevard Gabriel, 21066 Dijon Cedex, France
Gregory.wegmann@u-bourgogne.fr
hal-00505590, version 1 - 25 Jul 2010
Proceedings of Business and Information
Volume 7, ISSN 1729-9322, 2010
International Conference on
Business and Information 2010
July 5-7, 2010
Rihga Royal Hotel Kokura, Kitakyushu, Japan.
ABSTRACT
This paper analyses the strategic management accounting concept with an
instrumental point of view. We try to show in 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, which try to improve the Activity-Based
Costing method. In the first part, we describe them using the Strategic Management
Accounting stream, with a link with cost management and ABC. The second part
exposes a taxonomy of the reasons why using the ABC method. In a third part, we
confront our developments to the field reality with two case studies.
Key words: Strategic Management Accounting, Activity-Based Costing, Case Study
1
hal-00505590, version 1 - 25 Jul 2010
COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN
THE INFORMATION SYSTEM DEPARTMENTS OF TWO
GROUPS IN FRANCE: A STRATEGIC MANAGEMENT
ACCOUNTING APPROACH
INTRODUCTION
This paper analyses the strategic management accounting concept with an
instrumental point of view. We try to show in 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...