Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310511 
Erscheinungsjahr: 
2013
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 12 [Issue:] 1 [Year:] 2013 [Pages:] 4-21
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
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.
Schlagwörter: 
Activity-Based Costing
ABC
Adoption
Culture
Morocco
JEL: 
M41
M21
Creative-Commons-Lizenz: 
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Dokumentart: 
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