...Elodie Allain; Claude Laurin Purpose The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system. Design/methodology/approach The authors conducted a case study...

... – The case analysed also shows the necessity of integrating activity-based costing (ABC) with an accounting innovation that can represent the resources consumed by the various elements of the infrastructure that support the provision of services. This innovation has important managerial outcomes for all...