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

See all articles by Gregory Wegmann

Gregory Wegmann

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317

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

Wegmann, Grégory, Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France: A Strategic Management Accounting Approach (June 5, 2010). Proceedings of Business and Information, Vol. 7, 2010 , International Conference on Business and Information, July 5-7, 2010, Available at SSRN: https://ssrn.com/abstract=1620797 or http://dx.doi.org/10.2139/ssrn.1620797

Grégory Wegmann (Contact Author)

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317 ( email )

Pôle Economie Gestion
2 Bd Gabriel B.P. 26 611
21066 DIJON, Cedex
France
(33) 03 80 39 52 77 (Phone)

HOME PAGE: http://iae.u-bourgogne.fr/en/

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