Factors influencing the adoption of strategic management accounting : the context of Jordanian manufacturing companies
Other Title(s)
العوامل المؤثرة على تبني المحاسبة الإدارية الاستراتيجية : الشركات الصناعية الأردنية
Dissertant
Thesis advisor
al-Dahyat, Muhammad Abd al-Rahim
Comitee Members
al-Fadl, Muayyad Muhammad
al-Makhadimah, Ahmad Abd al-Rahman
al-Azab, Hani Abd al-Hafiz
University
Mutah University
Faculty
Faculty of Business
Department
Department of Business Administration
University Country
Jordan
Degree
Master
Degree Date
2015
English Abstract
This study is concerned with examining the main factors that influence the adoption of Strategic Management Accounting (SMA) in the Jordanian Manufacturing Companies (JMC).
To achieve this aim the researcher investigated a two of factors:, the Business Strategy (BS) and Intensity Of Competition (IOC).
A questionnaire was developed and distributed to a sample of (60) respondents to collect primary data, the response rate was about 82%.
Furthermore, the findings were analyzed using the Statistical Package for Social Software (SPSS).
Linear Multiple Regression analysis revealed that factors have significant effect on adoption of SMA.
The results also indicated that IOC have a positive and significant influence on the adoption of SMA.
Whereas, BS have no significant influence on the adoption of SMA.
Finally, the findings indicated that no significant statistical differences existed between respondents‘ perceptions towards SMA adoption in terms of their demographic characteristics for companies .
Based on the research findings and conclusions, a number of recommendations and future research suggestions are proposed.
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
No. of Pages
59
Table of Contents
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Introduction.
Chapter Two : Theoretical framework and previous studies.
Chapter Three : Design and methodology.
Chapter Four : Data analysis and hypotheses testing.
References.
American Psychological Association (APA)
al-Burdini, Nidal Mustafa. (2015). Factors influencing the adoption of strategic management accounting : the context of Jordanian manufacturing companies. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-654248
Modern Language Association (MLA)
al-Burdini, Nidal Mustafa. Factors influencing the adoption of strategic management accounting : the context of Jordanian manufacturing companies. (Master's theses Theses and Dissertations Master). Mutah University. (2015).
https://search.emarefa.net/detail/BIM-654248
American Medical Association (AMA)
al-Burdini, Nidal Mustafa. (2015). Factors influencing the adoption of strategic management accounting : the context of Jordanian manufacturing companies. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-654248
Language
English
Data Type
Arab Theses
Record ID
BIM-654248