Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Azzouz Elhamma"'
Autor:
Azzouz Elhamma
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 22, Iss 3, Pp 554-568 (2023)
Research Question: Does Covid-19 crisis moderate significantly the relationship between mandatory International Financial Reporting Standards (IFRS) adoption and economic growth in developing countries, especially in the MENA (Middle East and North A
Externí odkaz:
https://doaj.org/article/0048f19ac8d34061b3d606f2fbbda311
Autor:
Azzouz Elhamma
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 10, Iss 7, Pp 495-512 (2023)
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 understan
Externí odkaz:
https://doaj.org/article/125a3aec724649ecbc180be69e98f490
Autor:
Azzouz Elhamma, Rajae El-Moumane
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 10, Iss 6, Pp 412-424 (2023)
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 possib
Externí odkaz:
https://doaj.org/article/20b02578152d4a62a7bbfa5d971e9385
Autor:
Azzouz ELHAMMA
Publikováno v:
Revue Marocaine de l'Entrepreneuriat, de l'Innovation et du Management, Vol 4, Iss 2, Pp 131-138 (2019)
Le budget est l’un des outils les plus utilisés, mais également les plus controversés du contrôle de gestion. Plusieurs travaux de recherche ont tenté de montrer les effets bénéfiques ou néfastes du contrôle budgétaire sur la performance
Externí odkaz:
https://doaj.org/article/9c404b031e8d48aa8bcf0b5551c15c50
Autor:
Azzouz Elhamma
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 2, Iss 1, Pp 73-90 (2015)
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 t
Externí odkaz:
https://doaj.org/article/a0d0fc255e7e4e33aa96b35d1c2236bd
Autor:
AZZOUZ ELHAMMA
Publikováno v:
Revue Marocaine de Recherche en Management et Marketing, Vol 1, Iss 14, Pp 493-500 (2014)
Cet article a pour but d’exposer les résultats d’une étude empirique réalisée au près de 62 entreprises installées au Maroc et portant sur l’impact éventuel de la stratégie sur l’interactivité du suivi budgétaire. Dans cette recherc
Externí odkaz:
https://doaj.org/article/37dbfadbb39848188cbf97c70fd2492e
Autor:
Azzouz ELHAMMA
Publikováno v:
Revue Marocaine de Recherche en Management et Marketing, Vol 1, Iss 11, Pp 317-329 (2011)
À partir des résultats d'une recherche empirique, cet article examine l’impact de la taille sur la différenciation des indicateurs intégrés dans les tableaux de bord de 62 entreprises installées au Maroc. Les résultats de cette recherche mon
Externí odkaz:
https://doaj.org/article/8792e37510fd48e282273e03b0d72259
Autor:
Azzouz Elhamma
Publikováno v:
Journal of Financial Reporting and Accounting.
PurposeThis paper aims to examine the moderating effect of conflict of interest regulation (CIR) on the relationship between mandatory of International Financial Reporting Standards (IFRS) adoption and foreign direct investment (FDI) in the Middle Ea
Autor:
Ben Mahjoub Lassaad, Azzouz Elhamma
Publikováno v:
Revue Congolaise de Gestion. :43-62
Ce papier etudie le concept de participation budgetaire ; nous determinons le niveau de participation au processus budgetaire chez les entreprises marocaines. Ensuite, nous determinons la relation de cette participation avec la taille de l’entrepri
Autor:
Azzouz Elhamma
Publikováno v:
Journal of Management Development. 34:973-986
Purpose – The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size. Design