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...

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:...

Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des entreprises serbes et mesurer le taux d'adoption des systèmes de mesure de la performance en Serbie, nous avons mené une enquête par questionnaire, auprès de différentes entreprises serbes. Grâce...

Le but de cette communication est de contribuer à apporter un nouvel éclairage sur la relation entre comptabilité par activité et performance. Grâce à une étude terrain réalisée en 2007 à la Banque Centrale du Maroc (Bank Al-Maghrib), nous tenterons de mettre en évidence les effets...

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...

In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas’ discourse ethics in order to offer better understanding of the dynamics of CSR disclosure....

Sustainability and CSR have become an integral part of business media across the continents. Despite the considerable amount of research done in this domain, CSR remains so far, a field of study within the broader discipline of Management. It is often defined as an ideology that pursues to...