درجة تطبيق أساليب المحاسبة الإدارية الحديثة و علاقتها بمستوى التميز التنظيمي في الشركات الصناعية الأردنية المساهمة العامة

الملخص EN

This study aimed to reveal the degree of application of modern management accounting methods and its relationship to the level of organizational excellence in the Jordanian industrial public joint-stock companies, as the study population included all the public joint-stock Jordanian industrial companies of (56) companies for the year (2019), and to achieve the objectives of the study, the researcher used the descriptive correlational approach and a questionnaire for collecting data, and the study sample was chosen by a simple random method, as the study was applied to (50%) of the total of these companies, and the study showed a set of results: The application of modern management accounting methods in the Jordanian industrial public shareholding companies came to a medium degree, and the level of organizational excellence in the Jordanian industrial public joint-stock companies came at a medium level, and that the degree of correlation between the degree of application of modern management accounting methods and the level of organizational excellence in the Jordanian industrial public shareholding companies reached (0.866) with a significance level (0.000), which means that there is a correlation relationship.

Statistically significant between all domains.

The study also concluded with a set of recommendations, the most important of which are: the necessity of using modern management accounting methods by Jordanian industrial companies, and the necessity of cooperation between administrative units when applying modern methods of management accounting, in order to raise the level of organizational excellence in them and increase their superiority in the competitive market.