Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
The Relationship Between Budgetary Evaluation, Organizational Decentralization and Firm’s Performance

Azzouz Elhamma

Volume 10, Issue 7 , July 2023, , Pages 495-512

https://doi.org/10.5281/zenodo.8272397

Abstract
  Certainly, the use of the achievement of budgetary objectives as a criterion for evaluating individual performance of managers (budgetary evaluation) is considered a controversial subject. It has been the subject of some research studies to understand its diversity and its impact on firm's performance. ...  Read More

Accounting
Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco

Azzouz Elhamma; Rajae El-Moumane

Volume 10, Issue 6 , June 2023, , Pages 412-424

https://doi.org/10.5281/zenodo.8216014

Abstract
  For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, ...  Read More

The Relationship between Activity Based Costing, Perceived Environmental Uncertainty and Global Performance

Azzouz Elhamma

Volume 2, Issue 1 , January 2015, , Pages 73-90

Abstract
  The aim of this paper is to present the main results of an empirical study done in Morocco and attempts to highlight the impact of the perceived environmental uncertainty on the activity based costing implementation and its performance according to the perceived environmental uncertainty. Data were collected ...  Read More