The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan

Azzouz Elhamma () and Zhang YI Fei
Additional contact information
Azzouz Elhamma: Technical College Alfarabi, Salé, Morocco
Zhang YI Fei: University Chengdu, China

Journal of Accounting and Management Information Systems, 2013, vol. 12, issue 1, 22-38

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, France...). However, this type of works is still absent in the Arab countries. In this context, this article highlights the results of an empirical study on the relationship between ABC, business strategy and organizational performance in 62 Moroccan enterprises. 12.9% of the responding companies reported using the ABC method. The results using logistic regression indicate that the business strategy has not a significant influence on the use of this new method of the management accounting. Also, we found that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it. Finally, we demonstrated that the both types of firms (prospectors and defenders) have an interest to adopt the ABC method.

Keywords: Activity; Based; Costing; (ABC); –; Business; strategy; –; Prospectors; –; Defenders; –; Organizational; performance (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
http://online-cig.ase.ro/RePEc/ami/articles/12_1_2.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:12:y:2013:i:1:p:22-38

Access Statistics for this article

More articles in Journal of Accounting and Management Information Systems from Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
Bibliographic data for series maintained by Cristina Tartavulea ().