Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France: A Strategic Management Accounting Approach
Proceedings of Business and Information, Vol. 7, 2010
International Conference on Business and Information, July 5-7, 2010
19 Pages Posted: 5 Jun 2010 Last revised: 26 Dec 2018
Date Written: June 5, 2010
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.
Keywords: Strategic Management Accounting, Activity-Based Costing, Case Study
JEL Classification: M41
Suggested Citation: Suggested Citation