Perceived Benefits of ABC Implementation in Moroccan Enterprises: Results of an Empirical Study
During the last decades, the Activity Based Costing (ABC) represents a new model in the management accounting. It has been the subject of several research papers in developed countries (USA, UK, Australia, etc.). However, this type of works is still absent in developing countries like the Arab area for example. In this context, this article highlights the results of an empirical study on the relationship between ABC method and organizational performance in Moroccan enterprises. The results based on a sample of 62 firms showed that 12.9% of the responding companies reported using the ABC method. The results by using the Student's t-test for a difference in means indicate that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it.
Activity Based Costing (ABC), Performance, Competitiveness, Profitability, Productivity
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