The impact of business strategy on budgetary control system characteristics in Jordanian manufacturing companies

العناوين الأخرى

أثر استراتيجيات الأعمال على خصائص أنظمة الموازنات لغايات الرقابة في الشركات الصناعية الأردنية.

مقدم أطروحة جامعية

al-Sarayirah, Wail Abd al-Fattah

مشرف أطروحة جامعية

al-Dahiyat, Muhammad

الجامعة

جامعة مؤتة

الكلية

كلية إدارة الأعمال

القسم الأكاديمي

قسم إدارة الأعمال و التسويق

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2011

الملخص الإنجليزي

This research aims at determining budgetary control system characteristics (i.e.

practices and usages), and investigating the impact of business strategy on budgetary control system characteristics in Jordanian manufacturing companies.

A survey methodology was utilized using questionnaires to gather data from eighty one Jordanian manufacturing companies listed in Amman Stock Exchange.

A total of sixty four usable questionnaires were received and were used for data analysis.

Descriptive and regression analyses were used to achieve the research objectives.

The main findings of the descriptive analysis reveal that Jordanian manufacturing companies use budgets in a traditional fashion for performance evaluation and allocating resources rather than for planning, learning and debating ongoing activities and decisions.

The findings also reveal that only low cost strategy has a significant impact on budgetary usages and practices in the Jordanian manufacturing companies.

The findings of this research raise important issues and implications for management accounting researchers and practitioners that is hoped to enhance knowledge on budgetary control system characteristics in Jordanian manufacturing companies.

التخصصات الرئيسية

إدارة الأعمال

الموضوعات

• الإدارة
• التمويل
• الميزانيات
• الأردن

عدد الصفحات

72

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-304603