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- The Adoption of ABC and the Improvement of Performance: the Case of the Central Bank of Morocco
The Adoption of ABC and the Improvement of Performance: the Case of the Central Bank of Morocco
Auteur :
Bescos
Pierre-Laurent,
Charaf
Karim
Type : Article
Thème : Economie appliquée
Couverture :
Maroc
URL Article :
http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1686243_code1477031.pdf?abstractid=1640113&mirid=1URL Source :
http://www.ssrn.com 
Télécharger le document :
(308,11 kB) The_Adoption_of_ABC_and_the_Improvement_of_Performance.pdfRésumé/Sommaire :
The adoption of Activity-Based Costing (ABC) is motivated by the search for greater efficiency in the face of competitive pressures resulting from globalization, and particularly the introduction of high-quality and low-priced Asian-made products and services into the Moroccan markets. The search for greater efficiency through the application of ABC is still to be determined. The purpose of this paper is to examine the relations between ABC and performance, particularly on non financial performance. With this objective a field study was undertaken between 2007 and 2009 at the Central Bank of Morocco (Bank Al-Maghrib) to highlight the direct effects of ABC implementation on performance.
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