The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance

Shadi Alkhasawneh, Wan Anisah Binti Endut and Nik Mohd Norfadzilah Bin Nik Mohd Rashid

Economic Studies journal, 2023, issue 6, 145-168

Abstract: Since 2016, large-scale industrial operations in Jordan have declined. Modern Management Accounting Techniques (MMATs) may aid in the execution of strategic plans, the completion of tasks, and the performance of a firm. Improving firm performance may necessitate monitoring the compatibility between MMATs and contextual variables that determine performance. This study investigated the influence of external factors on MMATs and OP. It also identifies the influence of MMATs on OP and their mediating influence on the relationship between external factors and OP. The cross-sectional survey included responses from 46 different firms that are traded on the ASE. The results revealed that there are positive influence of external factors in MMATs adoption. Also, external factors have a positive influence in improve OP. In addition, MMATs adoption leads to improve OP. Furthermore, MMATs adoption is a significant mediator between external factors and OP.

JEL-codes: M41 (search for similar items in EconPapers)
Date: 2023
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