Zouhair Hajji, Abderrahim Chtaoui, Farrat Outmane, Mohamed Benhrimida, and Chadia Zahouani, “Barriers To The Adoption Of Managerial Innovations In Moroccan Companies: The Case Of Activity-Based Costing”, kuey, vol. 30, no. 5, pp. 5462–5468, May 2024.