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The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan

Author

Listed:
  • Azzouz ELHAMMA

    (Technical College Alfarabi, Salé, Morocco)

  • Zhang YI FEI

    (University Chengdu, China)

Abstract

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, France...). However, this type of works is still absent in the Arab countries. In this context, this article highlights the results of an empirical study on the relationship between ABC, business strategy and organizational performance in 62 Moroccan enterprises. 12.9% of the responding companies reported using the ABC method. The results using logistic regression indicate that the business strategy has not a significant influence on the use of this new method of the management accounting. Also, we found that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it. Finally, we demonstrated that the both types of firms (prospectors and defenders) have an interest to adopt the ABC method.

Suggested Citation

  • Azzouz ELHAMMA & Zhang YI FEI, 2013. "The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 22-38, March.
    • Handle: RePEc:ami:journl:v:12:y:2013:i:1:p:22-38
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    Citations

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    Cited by:

    1. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    2. Sudhashini Nair & Xin Tan, 2018. "Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 133-141, August.
    3. Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
    4. Lin Song & Darline Augustine & Jing Yu Yang, 2016. "Environmental uncertainty, prospector strategy, and new venture performance: the moderating role of network capabilities," International Entrepreneurship and Management Journal, Springer, vol. 12(4), pages 1103-1126, December.
    5. Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022. "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 25-50, March.
    6. Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017. "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 452-457.
    7. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.

    More about this item

    Keywords

    Activity Based Costing (ABC) – Business strategy – Prospectors – Defenders – Organizational performance;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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