The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK...). However, this type of work is still absent in Morocco. In this context, this article highlights the results of an empirical study on the ABC adoption in 62 enterprises based in Morocco. The study finds that the adoption rate of this method of the management accounting in Morocco is relatively high (12, 9%). It is 21.87% in large enterprises and 3.33% in SMEs. This rate is 14.58% in industrial firms and 7.14% in other enterprises.

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK...). However, this type of work is still absent in Morocco. In this context, this article highlig...