Article2012

The Activity based Costing in Morocco : Adoption and Diffusion

16 citations0/0 files storedOman Chapter of Arabian Journal of Business and Management Review

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK...). However, this type of work is still absent in Morocco. In this context, this article highlights the results of an empirical study on the ABC adoption in 62 enterprises based in Morocco. The study finds that the adoption rate of this method of the management accounting in Morocco is relatively high (12, 9%). It is 21.87% in large enterprises and 3.33% in SMEs. This rate is 14.58% in industrial firms and 7.14% in other enterprises.

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References

2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 1998The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach 1997Diffusion and accounting: the case of ABC in Norway 2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.2004Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors 1994Product costing in UK manufacturing organizations 2007The design and implementation of Activity Based Costing (ABC): a South African survey

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2024Perceived Benefits of IFRS Adoption in Morocco and French Speaking Sub-Saharan African Countries 2014Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters 2016Reasons behind the non-application of the activity based costing system in developing countries, case of Lebanon 2025

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