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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
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Search results for , issue " Vol 19 No 1 (2012): April" : 1 Documents clear
The Relationship between Firm Size, Activity Based Costing and Performance: An Application on Moroccan Enterprises Elhamma, Azzouz
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 19 No 1 (2012): April
Publisher : JABM

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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, 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 firm size, ABC method and organizational performance in Morocco. The results based on a sample of 62 firms showed that 12.9% of the responding companies reported using the ABC method. The results using logistic regression indicate that the firm size influences significantly and positively the use of the ABC. 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 large enterprises have an interest to adopt this new method of the management accounting, but the SMEs are indifferent between adopting and not adopting this method.

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