EconPapers    
Economics at your fingertips  
 

The impact of management accounting techniques on the organisational performance: a study of selected companies of Jordan

Borhan Omar Ahmed Al-dalaien, Amgad S.D. Khaled, Eissa A. Al-Homaidi and Basman Omar Ahmed Al-dalaeen

International Journal of Business Innovation and Research, 2022, vol. 29, issue 3, 348-366

Abstract: The aim of this study is to analyse the impact on organisational efficiency of the management accounting techniques. In the analysis, four companies in Jordan were picked. As proxy variables of management accounting techniques, the research used marginal costing, standard costing, target costing, ZBB, value chain costing, benchmarking, and accounts of responsibility. The investigation was carried out using 275 structured questionnaires, which were designed on a Likert scale. Multiple regression was used as a mathematical method for evaluating hypotheses. The results demonstrated that the management accounting strategies had a major effect on corporate success at JPRC and Rubicon Company Holding. However, trivial impact of management accounting techniques on the organisational performance has been recorded in Middle East Insurance and Royal Jordanian Airlines.

Keywords: management accounting; organisation; performance; companies; regression; Jordan. (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=127181 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbire:v:29:y:2022:i:3:p:348-366

Access Statistics for this article

More articles in International Journal of Business Innovation and Research from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().

 
Page updated 2025-03-19
Handle: RePEc:ids:ijbire:v:29:y:2022:i:3:p:348-366