A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information

Mohanad Fayiz Saleem AL-Dweikat and Mohmoud Ibrahim Nour

International Journal of Economics and Finance, 2018, vol. 10, issue 4, 62-71

Abstract: This paper aims to analyzing the effect of strategic management accounting techniques on quality of financial information in private Jordanian universities in the capital, Amman. The study involves a questionnaire-based survey of dean and heads of department respondents from private Jordanian universities at Amman capital. A total of (212) valid questionnaire was finally obtained for analysis towards achieving the study objectives. Structural equation modeling was performed to understand the relationship between study variables. The results show that Benchmarking has a significant positive impact on Quality of Financial Information (Relevance, Understandability and Comparability). Value Chain Cost, also, has a significant positive impact on Quality of Financial Information (Relevance, Understandability and Comparability). As well as, Balanced Scorecard has a significant positive impact on Quality of Financial Information.This study displays the important role of strategic management accounting techniques in enhancing the Quality of Financial Information, as well as, helps decision makers to take their decisions based on Information Relevance, Understandability and Comparability.

Keywords: strategic management accounting techniques (SMAT); Quality of Financial Information (QOFI); private Jordanian universities and Structural equation modeling (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijefaa:v:10:y:2018:i:4:p:62-71

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