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International Journal of Accounting Research

T HE IMPACT OF BUSINESS STRATEGY ON BUDGETARY EVALUATION IN MOROCCAN FIRMS: AN EMPRICAL STUDY

Azzouz ELHAMMA (PhD)
Technical College ALFARABI Salé (MOROCCO)
Abstract :

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.

Keywords :
Budgetary evaluation - Contingency approach – Business strategy.

Date Deposited : 31 Mar 2016 13:55

Last Modified : 31 Mar 2016 13:55

Official URL: http://www.omicsonline.com/open-access/ArchiveIJAR/ijar-archive.php?month=June&&year=2013

Volume 1, Number 2, June 2013

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