دور الموازنات التقديرية في تحسين كفاءة النظام المحاسبي وتحسين الأداء المالي في القطاع الصناعي في الأردن

الملخص EN

This study aims to identify the role of budgets to improve the accounting system efficiency and improving financial performance in industrial companies listed on the Amman stock exchange, and to achieve this goal, the researchers prepare a questionnaire in order to measure the use of budgets and the accounting system efficiency in this companies, while the financial performance measured by return on assets.

The study sample contains of 20 industrial companies have been selected using the style of the random sample, and the researchers distributed questionnaire for each of the cief financial officer and head of the accounting department of each company of the sample, 40 questionnaires was distributed and retrieved 28 of them, and to analysis of the study data and test hypotheses, there searchers used EXCEL program and statistical package for social sciences (SPSS) and regression analysis method.

Study results showed that industrial companies listed on the Amman stock exchange used budgets, and the results of the study showed that the extent of the accounting system efficiency in industrial companies listed on the ASE is a good, the study concluded that the use of budgets affect in the improving financial performance and accounting system efficiency in industrial companies listed on the Amman stock.