IMPACT DE LA COMPTABILITE PAR LES ACTIVITES SUR LES PERFORMANCES DES ENTREPRISES: LE CAS DE LA BANQUE CENTRALE DU MAROC

Pierre-Laurent Bescos and Karim Charaf
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Pierre-Laurent Bescos: EDHEC - EDHEC Business School - UCL - Université catholique de Lille
Karim Charaf: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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Abstract: The aim of this paper is to shed light on relations between ABC and performance, and mainly on non financial performance. Thanks to a field study done in 2007 at the Central Bank of Morocco (Bank Al- Maghrib), we will attempt to highlight the direct effects of ABC on performance.

Keywords: ACTIVITY-BASED COSTING; BANK; MOROCCO; CASE STUDY; COMPTABILITE PAR LES ACTIVITES; BANQUE; MAROC; ETUDE DE CAS (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522380
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522380

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