Abhatoo - Centre Nationale de Documentation

Identifying and understanding the reasons that limit the diffusion and adoption of managerial innovations, particularly Activity-Based Costing (ABC), is of paramount importance. This new costing method allows organizations to cope
with the changes imposed by their environment by reducing the costs of their products and services and improving their performance. Despite its advantages over traditional management accounting methods, several observations have
highlighted the slow diffusion of this tool. Based on the barriers to innovation approach, this research aims to highlight the results of a questionnaire survey of 73 Moroccan companies on the reasons for non-adoption of ABC