The extent of using advanced managerial accounting techniques in Jordanian industrial companies implementations and barriers
| المصدر: | المجلة العربية للإدارة |
|---|---|
| الناشر: | المنظمة العربية للتنمية الإدارية |
| المؤلف الرئيسي: | Al Khoury, Abeer Fayez (Author) |
| مؤلفين آخرين: | Al Odeh, Khalid Ibrahim (Co-Author) |
| المجلد/العدد: | مج30, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2010
|
| الشهر: | ديسمبر |
| الصفحات: | 233 - 268 |
| ISSN: |
1110-5453 |
| رقم MD: | 657263 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
24
| المستخلص: |
This study aims to identify whether Advanced Managerial Accounting Techniques (AMAT) are used by Jordanian Industrial Companies, to determine the benefits of using these techniques, to identify the most important barriers hinder the use of such techniques, and to identify the relationship between the extent usage of advanced managerial accounting techniques and the company size based on total assets. To achieve these goals, data was collected from 40 financial managers and chief accountants in 40 Jordanian Industrial Companies using a questionnaire )••(that was developed and distributed to them. The results revealed that the Jordanian Industrial Companies do not apply Advanced Managerial Accounting Techniques sufficiently, at a mean value of 44% for all techniques. The most benefits of using AMAT are: providing management with more timely and relevant information, quality improvement, and cost reduction. In addition, there are some barriers which hinder using these techniques including: unavailability of qualified accountants, technically and academically, cost of application related to time and to equipment, high cost of ready software, lack of compulsory regulations to use these techniques, and unwilling or management resistance to change. The results also revealed that there is no significant relationship between AMA T use and the company size except for the target costing method and ABC system, whereas, large companies are more likely to use these two techniques than medium and small companies. Finally, this study reveals a set of recommendations in the light of its findings. |
|---|---|
| ISSN: |
1110-5453 |
عناصر مشابهة
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The Extent of Using Advanced Managerial Accounting Techniques in Jordanian Industrial Companies: Implementations and Barriers
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