The Development of the Activity-Based Costing Method: A Comparison between France and China

9 Pages Posted: 6 Jun 2011

See all articles by Gregory Wegmann

Gregory Wegmann

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

Date Written: May 6, 2011

Abstract

In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. We can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the beginnings, a tool like ABC has been strongly criticised.

Keywords: Management accounting, Activity-Based Costing method, Sino-French comparison

JEL Classification: M41

Suggested Citation

Wegmann, Grégory, The Development of the Activity-Based Costing Method: A Comparison between France and China (May 6, 2011). Available at SSRN: https://ssrn.com/abstract=1858718 or http://dx.doi.org/10.2139/ssrn.1858718

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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