The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies

Qais Yaser Saleh and Munther Barakat Al-Nimer

Cogent Business & Management, 2022, vol. 9, issue 1, 2135206

Abstract: This study aims to identify the mediating role of the management accounting information system (MAIS) in the relationship between innovation strategy and the financial performance of industrial companies in Jordan. To achieve the objectives of the study, the prepared a questionnaire, where the number of questionnaires was distributed (374) randomly. Where (358) questionnaires were retrieved by (95.7%) of the total questionnaires sent electronically, and they were distributed to (the general manager, financial manager, chief accountant, internal auditors, and accountants. The study reached several results, most notably: There is no significant mediating role of MAIS on the relationship between management’s value orientation towards innovation and financial performance in Jordanian industrial companies. Moreover, there is a significant mediating role of MAIS in the relationship between riskiness and financial performance in Jordanian industrial companies. In view of these results, the study recommends to the Jordanian industrial companies’ management the importance of applying the modern MAIS because it has become a critical component, and it is difficult to achieve a competitive advantage and stay in the market without relying on systems.

Date: 2022
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DOI: 10.1080/23311975.2022.2135206

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