The Extent of Use of Managerial Accounting Systems and Its Effect on Competition and Managerial Performance For Jordanian Manufacturing Companies
| العنوان بلغة أخرى: |
مدى استخدام نظم المحاسبة الإدارية وأثرها على المنافسة والأداء الإداري لدى الشركات الصناعية الأردنية |
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| المؤلف الرئيسي: | عبيدات، يارا حسن (مؤلف) |
| مؤلفين آخرين: | قاقيش، محمود حسن سالم (مشرف) |
| التاريخ الميلادي: |
2018
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| موقع: | اربد |
| الصفحات: | 1 - 96 |
| رقم MD: | 953090 |
| نوع المحتوى: | رسائل جامعية |
| اللغة: | الإنجليزية |
| الدرجة العلمية: | رسالة ماجستير |
| الجامعة: | جامعة اليرموك |
| الكلية: | كلية الاقتصاد و العلوم الادارية |
| الدولة: | الاردن |
| قواعد المعلومات: | Dissertations |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
65
| المستخلص: |
This study aimed at investigating the extent of using management accounting systems in Jordanian manufacturing companies and its effect on competition and managerial performance in the sample. This study sample consist of 15 manufacturing companies. To achieve the study objectives, data was collected using a questionnaire that was developed for the purpose of this study. The questionnaire distributed to 75 relevant employees in the sampled companies. 63 of them, representing 84% of the total number of the questionnaires distributed, were received and 61 of them, representing 81.33% considered valid for analysis. In addition, multiple regression analysis was used to test the study hypotheses. This study found that the most widely used system was the cost control system, while the least used system was cost accounting system. The study also found that the management accounting systems in the Jordanian manufacturing companies are used to a high degree. The study reached that there is only a relationship between cost accounting system and competition. also there is a relationship between performance measurement system and managerial performance The study recommended to great utilization of MAS information by management in making effective decisions, which improves managerial performance and to assist the organization in dealing with its market competition effectively in other sectors. |
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عناصر مشابهة
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بواسطة: ياسين، سنابل عدنان منشور: (2021) -
Factors Influencing The Adoption of Strategic Management Accounting: The Context of Jordanian Manufacturing Companies
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