In this paper we carry out a comparison among two versions of the model of acceptance of the technology, generally known by its acronyms TAM, by means of the utilization of two differentestimation procedures families inside the methodology of the structural equations: the structures of...

En el presente trabajo se realiza una comparación entre dos versiones del modelo de aceptación de la tecnología, generalmente conocido por sus siglas TAM, mediante la utilización de dos familias de procedimientos de estimación diferentes dentro de la metodología de las ecuaciones...

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...

Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...

From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed "lean manufacturing". Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting...