CHARAF, Karim; BESCOS, Pierre-Laurent - In: Journal of Accounting and Management Information Systems 12 (2013) 1, pp. 4-21
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...
