Simon Alcouffe
Toulouse Business School
34 Papers
86 Citations
Simon Alcouffe is an academic researcher from Toulouse Business School. The author has contributed to research in topics: Management accounting & Activity-based costing. The author has an hindex of 8, co-authored 34 publications. Previous affiliations of Simon Alcouffe include EMLYON Business School.
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Papers
Actor-networks and the diffusion of management accounting innovations : a comparative study
TL;DR: In this article, the diffusion of management accounting innovations is viewed as a process of actor-network building and translation, and the authors analyze two innovations that have had different fates in France: the Georges Perrin method (GPM) and Activity-Based Costing (ABC).
316
Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative
Simon Alcouffe,Nicolas Berland,Yves Levant +2 more
- 01 Dec 2003
TL;DR: Perrin et al. as discussed by the authors compare les facteurs qui ont une influence on the diffusion of innovations in le domaine de la comptabilite et du controle de gestion.
70
Les fondements conceptuels de l'ABC « à la française »
Simon Alcouffe,Véronique Malleret +1 more
- 01 Jun 2004
TL;DR: This paper analyses and compares the basic concepts founding ABC in the French literature and shows that the main converging and diverging points are related to the definition of basic notions (task, activity, process) and to cost calculation.
23
The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies
TL;DR: In this paper, the authors study the individual and cumulative influence of three international sustainability initiatives on the decision to disclose information on Life Cycle Assessment (LCA) and on the quantity of information disclosed.
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La diffusion de l'abc en france : une etude empirique utilisant la theorie de la diffusion des innovations
Simon Alcouffe
- 01 May 2002
TL;DR: In this article, a recherche empirique on the diffusion of l'ABC in France using le cadre theorique de la diffusion des innovations is presented, with the result that 16% des entreprises sondees declarent utilising it.
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