{"id":"https://openalex.org/W7217303173","doi":null,"title":"Barriers To The Adoption Of Managerial Innovations In Moroccan Companies: The Case Of Activity-Based Costing","display_name":"Barriers To The Adoption Of Managerial Innovations In Moroccan Companies: The Case Of Activity-Based Costing","publication_year":2024,"publication_date":"2024-05-15","ids":{"openalex":"https://openalex.org/W7217303173"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.kuey.net:article/3796","doi":null,"is_oa":true,"landing_page_url":"https://kuey.net/index.php/kuey/article/view/3796","pdf_url":"https://kuey.net/index.php/kuey/article/download/3796/4044","source":{"id":"https://openalex.org/S4210183223","display_name":"Educational Administration Theory and Practice journal","issn_l":"1300-4832","issn":["1300-4832","2148-2403"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.67145/kuey.v30i5","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://kuey.net/index.php/kuey/article/download/3796/4044","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022537855","display_name":"Hajji Zouhair","orcid":"https://orcid.org/0009-0001-6161-2655","observed_orcids":["https://orcid.org/0009-0001-6161-2655"]},"institutions":[{"id":"https://openalex.org/I81605866","display_name":"Sidi Mohamed Ben Abdellah University","ror":"https://ror.org/04efg9a07","country_code":"MA","type":"education","lineage":["https://openalex.org/I81605866"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Zouhair Hajji","raw_affiliation_strings":["Laboratory of Research and Studies in Management, Entrepreneurship and Finance , Faculty of Legal, Economic and Social Sciences , Sidi Mohamed Ben Abdellah University , Fes , Morocco,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Laboratory of Research and Studies in Management, Entrepreneurship and Finance , Faculty of Legal, Economic and Social Sciences , Sidi Mohamed Ben Abdellah University , Fes , Morocco,","institution_ids":["https://openalex.org/I81605866"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5097606957","display_name":"Chtaoui Abderrahim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I99297268","display_name":"University of Hassan II Casablanca","ror":"https://ror.org/001q4kn48","country_code":"MA","type":"education","lineage":["https://openalex.org/I99297268"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Abderrahim Chtaoui","raw_affiliation_strings":["Prospective Research Laboratory in Finance and Management , National School of Business and Management , Hassan II University , Casablanca , Morocco,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prospective Research Laboratory in Finance and Management , National School of Business and Management , Hassan II University , Casablanca , Morocco,","institution_ids":["https://openalex.org/I99297268"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055510262","display_name":"Outmane FARRAT","orcid":"https://orcid.org/0009-0000-9688-0476","observed_orcids":["https://orcid.org/0009-0000-9688-0476"]},"institutions":[{"id":"https://openalex.org/I81605866","display_name":"Sidi Mohamed Ben Abdellah University","ror":"https://ror.org/04efg9a07","country_code":"MA","type":"education","lineage":["https://openalex.org/I81605866"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Farrat Outmane","raw_affiliation_strings":["Laboratory of Research and Studies in Management, Entrepreneurship and Finance , Faculty of Legal, Economic and Social Sciences , Sidi Mohamed Ben Abdellah University , Fes , Morocco,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Laboratory of Research and Studies in Management, Entrepreneurship and Finance , Faculty of Legal, Economic and Social Sciences , Sidi Mohamed Ben Abdellah University , Fes , Morocco,","institution_ids":["https://openalex.org/I81605866"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016501581","display_name":"Mohamed Benhrimida","orcid":"https://orcid.org/0009-0003-7535-8664","observed_orcids":["https://orcid.org/0009-0003-7535-8664"]},"institutions":[{"id":"https://openalex.org/I99297268","display_name":"University of Hassan II Casablanca","ror":"https://ror.org/001q4kn48","country_code":"MA","type":"education","lineage":["https://openalex.org/I99297268"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Mohamed Benhrimida","raw_affiliation_strings":["Prospective Research Laboratory in Finance and Management , National School of Business and Management , Hassan II University , Casablanca , Morocco,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prospective Research Laboratory in Finance and Management , National School of Business and Management , Hassan II University , Casablanca , Morocco,","institution_ids":["https://openalex.org/I99297268"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091570689","display_name":"ZAHOUANI Chadia","orcid":"https://orcid.org/0000-0002-8655-8616","observed_orcids":["https://orcid.org/0000-0002-8655-8616"]},"institutions":[{"id":"https://openalex.org/I240042149","display_name":"Abdelmalek Essa\u00e2di University","ror":"https://ror.org/03c4shz64","country_code":"MA","type":"education","lineage":["https://openalex.org/I240042149"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Chadia Zahouani","raw_affiliation_strings":["Laboratory of Natural Ressources and Economics of Sustainable Development , Polydisciplinary Faculty Larache , Abdelmalek Essa\u00e2di University , Tetouan , Morocco,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Laboratory of Natural Ressources and Economics of Sustainable Development , Polydisciplinary Faculty Larache , Abdelmalek Essa\u00e2di University , Tetouan , Morocco,","institution_ids":["https://openalex.org/I240042149"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12659","display_name":"Innovation Diffusion and Forecasting","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9879999756813049},{"id":"https://openalex.org/keywords/management-innovation","display_name":"management innovation","score":0.8199999928474426},{"id":"https://openalex.org/keywords/barriers-to-innovation","display_name":"barriers to innovation","score":0.7919999957084656},{"id":"https://openalex.org/keywords/diffusion-of-innovations","display_name":"diffusion of innovations","score":0.8529999852180481},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.6819999814033508},{"id":"https://openalex.org/keywords/moroccan-firms","display_name":"Moroccan companies","score":0.671999990940094},{"id":"https://openalex.org/keywords/traditional-costing","display_name":"traditional costing","score":0.5929999947547913}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8819000124931335},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7301999926567078},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5210999846458435},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4715000092983246},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38119998574256897},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.35839998722076416},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3287000060081482},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.32269999384880066},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2915000021457672},{"id":"https://openalex.org/C59364581","wikidata":"https://www.wikidata.org/wiki/Q747810","display_name":"Questionnaire","level":2,"score":0.28769999742507935},{"id":"https://openalex.org/C69357855","wikidata":"https://www.wikidata.org/wiki/Q163214","display_name":"Diffusion","level":2,"score":0.2727999985218048},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.27059999108314514},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.26910001039505005},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2676999866962433},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.26669999957084656},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.26339998841285706},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.26080000400543213},{"id":"https://openalex.org/C151201525","wikidata":"https://www.wikidata.org/wiki/Q177239","display_name":"Limit (mathematics)","level":2,"score":0.2506999969482422}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.kuey.net:article/3796","doi":null,"is_oa":true,"landing_page_url":"https://kuey.net/index.php/kuey/article/view/3796","pdf_url":"https://kuey.net/index.php/kuey/article/download/3796/4044","source":{"id":"https://openalex.org/S4210183223","display_name":"Educational Administration Theory and Practice journal","issn_l":"1300-4832","issn":["1300-4832","2148-2403"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.67145/kuey.v30i5","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.kuey.net:article/3796","doi":null,"is_oa":true,"landing_page_url":"https://kuey.net/index.php/kuey/article/view/3796","pdf_url":"https://kuey.net/index.php/kuey/article/download/3796/4044","source":{"id":"https://openalex.org/S4210183223","display_name":"Educational Administration Theory and Practice journal","issn_l":"1300-4832","issn":["1300-4832","2148-2403"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.67145/kuey.v30i5","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7217303173.pdf","grobid_xml":"https://content.openalex.org/works/W7217303173.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2562664714","https://openalex.org/W2055919973","https://openalex.org/W2166407382","https://openalex.org/W2006364945","https://openalex.org/W7001611217","https://openalex.org/W2072888154","https://openalex.org/W2293597072","https://openalex.org/W2075057300","https://openalex.org/W4380636083","https://openalex.org/W39889942"],"abstract_inverted_index":{"Identifying":[0],"and":[1,9,44,46],"understanding":[2],"the":[3,7,31,39,62,70,80,91],"reasons":[4,92],"that":[5],"limit":[6],"diffusion":[8,64],"adoption":[10],"of":[11,19,41,65,82,86,95],"managerial":[12],"innovations,":[13],"particularly":[14],"Activity-Based":[15],"Costing":[16],"(ABC),":[17],"is":[18],"paramount":[20],"importance.":[21],"This":[22],"new":[23],"costing":[24],"method":[25],"allows":[26],"organizations":[27],"to":[28,72,78],"cope":[29],"with":[30],"changes":[32],"imposed":[33],"by":[34,37],"their":[35,42,48],"environment":[36],"reducing":[38],"costs":[40],"products":[43],"services":[45],"improving":[47],"performance.":[49],"Despite":[50],"its":[51],"advantages":[52],"over":[53],"traditional":[54],"management":[55],"accounting":[56],"methods,":[57],"several":[58],"observations":[59],"have":[60],"highlighted":[61],"slow":[63],"this":[66,75],"tool.":[67],"Based":[68],"on":[69,90],"barriers":[71],"innovation":[73],"approach,":[74],"research":[76],"aims":[77],"highlight":[79],"results":[81],"a":[83],"questionnaire":[84],"survey":[85],"73":[87],"Moroccan":[88],"companies":[89],"for":[93],"non-adoption":[94],"ABC.":[96]},"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2026-10-03T00:00:00"}
