国際会計研究ジャーナル

概要

The Impact of Business Strategy on Budgetary Evaluation in Moroccan Firms: an Emprical Study

Azzouz ELHAMMA

Since Hopwood’s (1972) paper, budgetary evaluation or RAPM (Reliance on Accounting Performance Measures) has provided a rich vein for several studies in management control, largely based on contingency approaches. These studies have been conducted in developed countries (USA, UK, Australia, etc.). However, this type of works is still absent in many developing countries like the Arab area for example. Using data from 62 Moroccan firms, this article attempts to highlight the impact of the business strategy on the budgetary evaluation. The results using simple linear regression and Chi Square Test of Independence indicate that the business strategy has not a significant influence on the budgetary evaluation