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Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing

Alcouffe, Simon and Galy, Nadine and Gaté, Loïc (2016): Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing.

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Abstract

In this paper, we implement a meta-analysis of the literature on the determinants of the adoption of Activity-Based Costing. Our corpus includes 43 papers published in scientific journals. The analysis of this corpus shows the following results. The number of ABC adoption determinants studied is very high, but the average number of estimations of the effect of each of them is low. A very heterogeneous set of statistical methods and proxies has been used. Results on the effect of each determinant on the adoption of ABC are not converging. Our results of the implementation of the vote-counting method to seven of the most commonly estimated determinants show that it is impossible to conclude on a generalized statistically significant relationship, except for top management/champion support. The study of eight moderators shows almost no effect on the relationship between determinants and ABC adoption.

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