THE RELATIONSHIP BETWEEN ACTIVITY BASED COSTING, BUSINESS STRATEGY AND PERFORMANCE IN MOROCCAN ENTERPRISES
Vol. 12, Nr. 1/2013 , p22..38
Author(s):
Azzouz ELHAMMA
Zhang YI FEI
Keywords:
Activity Based Costing (ABC) – Business strategy – Prospectors – Defenders – Organizational performance.
Abstract:
The ActivityBased Costing (ABC) represents a new model in the management accounting. Inrecent decades, it has been the subject of several research papers, especiallyin developed countries (USA, UK, France...). However, this type of works isstill absent in the Arab countries. In this context, this article highlightsthe results of an empirical study on the relationship between ABC, businessstrategy and organizational performance in 62 Moroccan enterprises. 12.9% ofthe responding companies reported using the ABC method. The results usinglogistic regression indicate that the business strategy has not a significantinfluence on the use of this new method of the management accounting. Also, wefound that the management accounting system based on ABC method results in abetter performance for enterprises that have adopted it. Finally, wedemonstrated that the both types of firms (prospectors and defenders) have aninterest to adopt the ABC method.
Download:
http://online-cig.ase.ro/jcig/art/paper_1837.pdf
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