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

Other Title(s)

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

Dissertant

al-Sarayirah, Wail Abd al-Fattah

Thesis advisor

al-Dahiyat, Muhammad

University

Mutah University

Faculty

Faculty of Business

Department

Department of Business Administration and Marketing

University Country

Jordan

Degree

Master

Degree Date

2011

English Abstract

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.

Main Subjects

Business Administration

Topics

• Management
• Financing
• Budgets
• Jordan

No. of Pages

72

Table of Contents

• APA
• MLA
• AMA

Language

English

Data Type

Arab Theses

Record ID

BIM-304603