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

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Applied Economics, Business and Development (ISAEBD 2011)

Part of the book series: Communications in Computer and Information Science ((CCIS,volume 208))

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Abstract

In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the 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. But, 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.

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Authors and Affiliations

  1. Department of Business Administration, LEG-FARGO, UMR CNRS 5118, University of Burgundy, France

    Gregory Wegmann

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  1. Gregory Wegmann
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Editors and Affiliations

  1. Jiangsu Teachers University of Technology, Yuying Road No. 2, 213001, Changzhou, Jiangsu Province, China

    Qingyuan Zhou

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Wegmann, G. (2011). The Diffusion of the Activity-Based Costing Method: A Comparison between France and China. In: Zhou, Q. (eds) Applied Economics, Business and Development. ISAEBD 2011. Communications in Computer and Information Science, vol 208. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-23023-3_82

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  • DOI: https://doi.org/10.1007/978-3-642-23023-3_82

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-23022-6

  • Online ISBN: 978-3-642-23023-3

  • eBook Packages: Computer ScienceComputer Science (R0)

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