The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and … used to collect data on the organizational and cultural factors meant supposed to facilitate the adoption of ABC by …

determinants of this trade-off and demonstrate its implications for performance measurement and information system design. …

Research Question - Can the adoption of ABC have a positive impact on the performance of the company? Motivation - We … have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance … study attempts to study the impact of ABC on performance. Data - Data was gathered using a multi-item questionnaire survey …

accurate cost accounting information. Using hierarchical regression analysis, results suggest that when ABC use interacts with … hospitality accounting literature, since empirical research on ABC is limited in the hotel industry. …The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research …

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based … costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance …-based accounting systems. In this study the results indicated that most operations managers believed that their present cost systems …

operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to … important applied research and several accounting methods. In this paper we are going to show the state of the art in costing …

-Based Costing with Resource Consumption Accounting. To this purpose, we consulted and extracted information from all relevant design …

Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the … publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas …