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The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms

Year: 2013

Type: article

Abstract: The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and to identify the characteristics and causes of its implementation. Employing a survey methodology, a questionnaire was used to collect data on the organizational and cultural factors meant supposed to facilitate the adoption of ABC by companies. To obtain rich data, three semi-structured interviews were carried out. The results indicate that the emphasis on the cost information and cultural factors explain the adoption. A comparison is possible with other international studies and can show the contributions and limitations of our results.

Source: RePEc: Research Papers in Economics

Authors: Karim CHARAF, Pierre-Laurent BESCOS

Institution: ESC Dijon Bourgogne, École supérieure de commerce de Dijon-Bourgogne

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2166407382

FWCI: 10.48

Cites: 22

Cited by: 27

Related to: 10