IDEAS home Printed from
   My bibliography  Save this article

The diffusion of an integrated Activity-Based Costing (ABC) with the Economic Value Added (EVA) next to Tunisian enterprises


  • Habib Affes

    () (Economic and management sciences faculty, SFAX- University)


This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the diffusion of the latter next to Tunisian companies could succeed or fail in the presence of the following contingencies variables: the size of the company, the applied technology, the state of the competitive environment, the culture of these companies as well as the full cost and capital costs distortion. A survey was carried out next to a sample of 60 Tunisian private (small and medium) companies located in different areas and in different economic sectors in Tunisia. It revealed that the main factors affecting the success of the ABC method diffusion linked with the EVA next to these companies are the type of the applied technology, the problem of costs of the products, activities and of the capital distortion and their affectation. Similarly the financial and innovation culture as well as the intensive competition affect the diffusion success of the ABC method linked with the EVA.

Suggested Citation

  • Habib Affes, 2016. "The diffusion of an integrated Activity-Based Costing (ABC) with the Economic Value Added (EVA) next to Tunisian enterprises," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(2), pages 32-52, August.
  • Handle: RePEc:sdb:social:v:5:y:2016:i:2:p:32-52

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Maurice Gosselin & Gino Ouellet, 1999. "Les enquêtes sur la mise en œuvre de la comptabilité par activités : qu'avons-nous vraiment appris ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(1), pages 45-57.
    2. repec:dau:papers:123456789/12245 is not listed on IDEAS
    3. Abhijit V. Banerjee, 1992. "A Simple Model of Herd Behavior," The Quarterly Journal of Economics, Oxford University Press, vol. 107(3), pages 797-817.
    4. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    Full references (including those not matched with items on IDEAS)

    More about this item


    ABC; EVA; Diffusion; Cost distortion; Contingency variables;

    JEL classification:

    • C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • D4 - Microeconomics - - Market Structure, Pricing, and Design


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sdb:social:v:5:y:2016:i:2:p:32-52. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.