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

al-Burdini, Nidal Mustafa

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