An Empirical Assessment of Measuring the Extent of Implementing Responsibility Accounting Rudiments in Jordanian Industrial Companies listed at Amman Stock Exchange

Mohammad EbrahimNawaiseh, Abdul-rahman Zeidan, Mahmoud Falahat and Atala Qtish

Advances in Management and Applied Economics, 2014, vol. 4, issue 3, 9

Abstract: Aims: To identify what extent the Jordanian Industrial Companiesfully implement responsibility accounting? To disclose the obstacles that may abstain of full implementation of responsibility accounting rudiments. Study Design: Research paper. Place and Duration of Study: Jordan. Questionnaire in 2013. Methodology: (45) public shareholding industrial companies in Jordan out of (80) in 2013, the final respondents that are subjected to analysis (37) which constitute (46.25%) frompopulation, (82.22%) from the sample size. Results: The study concluded a set of results: There is partially implementation of responsibility accounting with a percentage of (67.18%), obstacles percentage that ofimplementation is (74.33%). A set of recommendations were proposed for boosting the degree of enhancement of responsibility accounting.

Date: 2014
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