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

Karim Charaf () and Pierre-Laurent Bescos ()
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Karim Charaf: ISCAE Casablanca (Morocco), Burgundy School of Business, Dijon, France
Pierre-Laurent Bescos: EDHEC Nice, IAE Nice, France

Journal of Accounting and Management Information Systems, 2013, vol. 12, issue 1, 4-21

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.

Keywords: Activity-Based Costing; ABC; Adoption; Culture; Morocco (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:12:y:2013:i:1:p:4-21

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