THE ROLE OF ORGANIZATIONAL AND CULTURAL FACTORS IN THE ADOPTION OF ACTIVITY-BASED COSTING: THE CASE OF MOROCCAN FIRMS
Vol. 12, Nr. 1/2013 , p4..21
Author(s):
Karim CHARAF
Pierre-Laurent BESCOS
Keywords:
Activity-Based Costing, ABC, Adoption, Culture, Morocco
Abstract:
The purpose of this studyhas been to measure the adoption of Activity-Based Costing (ABC) by Moroccancompanies, and to identify the characteristics and causes of itsimplementation.Employing a survey methodology, a questionnairewas used to collect data on the organizational and cultural factors meant supposed tofacilitate the adoption of ABC by companies. To obtain rich data, threesemi-structured interviews were carried out. The results indicate that theemphasis on the cost information andcultural factors explain the adoption. A comparison is possible with otherinternational studies and can show the contributions and limitations of ourresults.
Download:
http://online-cig.ase.ro/jcig/art/paper_1836.pdf
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