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

Authors: Borhan Omar Ahmed Al-dalaien; Amgad S.D. Khaled; Eissa A. Al-Homaidi; Basman Omar Ahmed Al-dalaeen

Addresses: Department of Accounting, Amman Arab University, Jordan ' Department of Management Information System, Al-Rowad University, Taiz, Yemen ' Department of Commerce, Aligarh Muslim University, Aligarh, India ' Department of Business Administration, University of Al-Hussein Bin Talal University, Jordan

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.

DOI: 10.1504/IJBIR.2022.127181

International Journal of Business Innovation and Research, 2022 Vol.29 No.3, pp.348 - 366

Received: 10 Aug 2020
Accepted: 18 Sep 2020
Published online: 25 Nov 2022 *

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