Charaf, Karim; Rahmouni, Ahmed Fath-Allah - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 665-685
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...
