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

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

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.

Keywords

Management accounting Activity-based Costing method Chinese-French comparison 

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Copyright information

© Springer-Verlag Berlin Heidelberg 2011

Authors and Affiliations

  • Gregory Wegmann
    • 1
  1. 1.Department of Business Administration, LEG-FARGO, UMR CNRS 5118University of BurgundyFrance

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