The diffusion of an integrated Activity-Based Costing (ABC) with the Economic Value Added (EVA) next to Tunisian enterprises

Habib Affes ()
Additional contact information
Habib Affes: Economic and management sciences faculty, SFAX- University

Social-Economic Debates, 2016, vol. 5, issue 2, 32-52

Abstract: This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the diffusion of the latter next to Tunisian companies could succeed or fail in the presence of the following contingencies variables: the size of the company, the applied technology, the state of the competitive environment, the culture of these companies as well as the full cost and capital costs distortion. A survey was carried out next to a sample of 60 Tunisian private (small and medium) companies located in different areas and in different economic sectors in Tunisia. It revealed that the main factors affecting the success of the ABC method diffusion linked with the EVA next to these companies are the type of the applied technology, the problem of costs of the products, activities and of the capital distortion and their affectation. Similarly the financial and innovation culture as well as the intensive competition affect the diffusion success of the ABC method linked with the EVA.

Keywords: ABC; EVA; Diffusion; Cost distortion; Contingency variables (search for similar items in EconPapers)
JEL-codes: C1 C23 D4 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.economic-debates.ro/art6-HABIB-AFFES2016.pdf (application/pdf)
http://www.economic-debates.ro/art6-HABIB-AFFES2016.pdf (text/html)

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:sdb:social:v:5:y:2016:i:2:p:32-52

Access Statistics for this article

Social-Economic Debates is currently edited by Cristina Balaceanu

More articles in Social-Economic Debates from Association for Entreprenorial Spirit Promotion
Bibliographic data for series maintained by Adi Sava ().