Impact of Cost Accounting on the Financial Performance of Moroccan Banks : Moderating Effect of Information Systems

Abstract

In a turbulent and uncertain environment marked by the growing importance of digital transformation, the performance of any business depends essentially on its ability to control information. To achieve this, companies are being urged to modernise their control and management tools by adopting appropriate information technologies to strengthen their overall information system. With this in mind, this article aims to analyse and identify the impact of cost accounting as a management control tool on the financial performance of commercial banks in Morocco. In addition, we will also examine the moderating role that information systems can play in this relationship. We mobilised a confirmatory method by means of a quantitative survey of 110 employers belonging to management control departments within banks. Analysis of the data collected using SMART PLS V4 software reveals that cost accounting has a positive impact on the financial performance of the banks surveyed by improving understanding of costs, profits and profitability. In addition, it was found that information systems play an important role in supporting this impact.