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Impact De La Comptabilite Par Les Activites Sur Les Performances Des Entreprises : Le Cas De La Banque Centrale Du Maroc

Author

Listed:
  • Pierre-Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Karim Charaf

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

The aim of this paper is to shed light on relations between ABC and performance, and mainly on non financial performance. Thanks to a field study done in 2007 at the Central Bank of Morocco (Bank Al- Maghrib), we will attempt to highlight the direct effects of ABC on performance.

Suggested Citation

  • Pierre-Laurent Bescos & Karim Charaf, 2008. "Impact De La Comptabilite Par Les Activites Sur Les Performances Des Entreprises : Le Cas De La Banque Centrale Du Maroc," Post-Print halshs-00522380, HAL.
    • Handle: RePEc:hal:journl:halshs-00522380
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522380
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