Comptabilité et marketing

Activity Based Costing (ABC) is a new variant in cost management practices emerged in 1980’s, which caters to the needs of organizations in effective control and monitoring cost and better management of profitability. The success of ABC duly depends on articulation of implementation of ABC and the outcome of Activity Based Cost and Management (ABCM). Though employees experience a positive outcome, it is beyond doubt that they can support the ABC rather resisting the same. The main objective of this paper is to examine the perception of IT companies’ employees’ towards implementation of Activity-Based Costing (ABC). A normative list of benefits concerning the ability of ABC systems to redirect the behavior of individuals was abstracted from the interviews opinion and compared to the perceived benefits gathered from interviews with firm employees. This will permit IT Companies and provides relevant information that will enable them to make better decisions with regard to measure the successful implementation of ABC in IT Companies.

Artificial Intelligence (AI) could be a game-changer for business generally and professional services in particular. With the rapid developments in machine learning, data mining and cognitive computing, the next decade promises to see huge leaps forward. While the excitement over the potential applications of AI is understandable, there are issues related to adaptation and application in developing countries, particularly Africa and indeed, Nigeria. This paper reviews the nature of accounting and auditing problems and the need for application of artificial intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development should be fruitful, particularly auditing. This paper concludes with future roles of banks going forward and the impacts AI could have on auditing systems.

The purpose of this paper is to study the effect of independent variables in identifying non-performing loans during crisis period, using a binomial logistic regression. We use a unique data of small business loans granted by one of the four systemic banks of Greece. Specifically we study a sample of credit limits granted to micro and small enterprises. Νon-performing loans significantly increased as the recession of Greek economy deepens. Moreover we find that in general the variables affect in the same way the creation of non-performing loans during the studied period. Specifically, binomial logistic regression shows a positive correlation between non-performing loans and factors “Adverse” and “Age”. In contrast, we find a negative correlation between the probability of classifying a loan as non-performing and the independent variables “Collateral”, “Own Facilities”, “Property” and “Years of operation”. Finally the predicted performance of the binomial logistic regression reduced as the crisis deepens.