2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective
| Format: | General Document |
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| _version_ | 1860798029751123968 |
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| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2022-09-22 |
| format | General Document |
| id | 15555 |
| institution | UniSZA |
| internalnotes | Sila masukkan subject wajib Dissertations, Academic. Terima kasih... |
| originalfilename | 15555_dae94ed1c37dc2e.pdf |
| person | Shadi Maher Alkhasawneh |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15555 |
| sourcemedia | Server storage Scanned document |
| spelling | 15555 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15555 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Business and Management English application/pdf 1.5 Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access Universiti Sultan Zainal Abidin SAMBox 2.3.4; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) 2022-09-22 15555_dae94ed1c37dc2e.pdf 344 Modern Management Accounting Techniques The Performance Of Jordanian Firms Contingency Theory Perspective Managerial accounting—Jordan Performance measurement (Accounting)—Jordan Cost accounting—Jordan Decision making—Accounting Contingency theory (Management) 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective Copyright©PWB2025 Large-scale industrial operations in Jordan have been declining since 2016, as a result of a changeful operating environment. Therefore, the implementation of Modern Management Accounting Techniques (MMATs) is believed able to provide input on the execution of strategic plans, the completion of tasks, and enhancing companies’ performance. However, enhancing companies’ performance may require companies to monitor the fit between MMATs and the contextual variables that determine performance. This study aims to examine the effect of external and internal variables on MMATs and organizational performance. It also identifies the effect of MMATs on organizational performance and the mediating effect of MMATs on the relationship between external and internal variables and organizational performance. The crosssectional survey technique was adopted by involving the industrial sector listed on the Amman Stock Exchange that comprises 46 companies. The Partial Least Squares- Structural Equation Modeling (PLS-SEM) method has been used to test hypotheses; evaluation quality's model and measurement model's verification by adopting confirmatory factor analysis; the goodness of fit model and predictive relevance of the model. The research findings showed that external and internal factors have a positive relationship to adopt MMATs. Also, external and internal factors had a positive relationship with organizational performance. In addition, the results showed that MMATs have a positive effect on organizational performance. This study revealed that MMATs adoption is a significant mediator on the relationship between external and internal variables and organizational performance. This study clarified the suitable management accounting techniques for industrial companies by introducing empirical evidence according to the perspective of contingency theory. This model will help the companies to implement suitable MMATs and obtain the best response to special circumstances that face their companies. The study suggests future research works to expand the study model by adding more factors (external and internal), in which the interactions of these factors with the variables of the study might show more insights. Shadi Maher Alkhasawneh Dissertations, Academic Sila masukkan subject wajib Dissertations, Academic. Terima kasih... Thesis |
| spellingShingle | 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective |
| state | Terengganu |
| subject | Managerial accounting—Jordan Performance measurement (Accounting)—Jordan Cost accounting—Jordan Decision making—Accounting Contingency theory (Management) Dissertations, Academic |
| summary | Large-scale industrial operations in Jordan have been declining since 2016, as a result of a changeful operating environment. Therefore, the implementation of Modern Management Accounting Techniques (MMATs) is believed able to provide input on the execution of strategic plans, the completion of tasks, and enhancing companies’ performance. However, enhancing companies’ performance may require companies to monitor the fit between MMATs and the contextual variables that determine performance. This study aims to examine the effect of external and internal variables on MMATs and organizational performance. It also identifies the effect of MMATs on organizational performance and the mediating effect of MMATs on the relationship between external and internal variables and organizational performance. The crosssectional survey technique was adopted by involving the industrial sector listed on the Amman Stock Exchange that comprises 46 companies. The Partial Least Squares- Structural Equation Modeling (PLS-SEM) method has been used to test hypotheses; evaluation quality's model and measurement model's verification by adopting confirmatory factor analysis; the goodness of fit model and predictive relevance of the model. The research findings showed that external and internal factors have a positive relationship to adopt MMATs. Also, external and internal factors had a positive relationship with organizational performance. In addition, the results showed that MMATs have a positive effect on organizational performance. This study revealed that MMATs adoption is a significant mediator on the relationship between external and internal variables and organizational performance. This study clarified the suitable management accounting techniques for industrial companies by introducing empirical evidence according to the perspective of contingency theory. This model will help the companies to implement suitable MMATs and obtain the best response to special circumstances that face their companies. The study suggests future research works to expand the study model by adding more factors (external and internal), in which the interactions of these factors with the variables of the study might show more insights. |
| title | 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective |
| title_full | 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective |
| title_fullStr | 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective |
| title_full_unstemmed | 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective |
| title_short | 2022_Assessing The Effect of Modern Management Accounting Techniques on The Performance of Jordanian Firms: Contingency Theory Perspective |
| title_sort | 2022_assessing the effect of modern management accounting techniques on the performance of jordanian firms: contingency theory perspective |