Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France: A Strategic Management Accounting Approach

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.

Number of Pages in PDF File: 19

Keywords: Strategic Management Accounting, Activity-Based Costing, Case Study

JEL Classification: M41

working papers series