Purpose – The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it. Design/methodology/approach – Firms that adopted the UVA method...

The aim of this paper is to present the cases of all the businesses that have decided, during the past ten years, to put into practice the GP method of cost analysis. This was developed half a century ago and is still diffused as the UVA (Unite de Valeur Ajoutee) method. These observations...

Purpose: The purpose of this paper is to investigate the relationship between organizational control and innovation. The authors address two questions: “First, does the organizational control have a positive impact on innovation within a franchise network? Second, if such positive...

Purpose: The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape accounting standards in a context in which...

Purpose – The purpose of this paper is to describe the experiences of a wholesaler with time‐driven activity‐based costing (TDABC). Three research questions are addressed: How are complex logistics operations modeled by TDABC? Does TDABC provide more accurate cost information than...