Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor … analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and … processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often …