The present paper explores the impact of organizational and technical factors on the success of an ABC project. Data were collected through a mail survey and interviews with French financial controllers. The findings suggest that the success of ABC implementation depends mainly upon two factors:...

This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we attempt to analyze the importance and the performance that ABC uses to identify strengths and weaknesses; and therefore, develop...