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The impact of management accounting practices: Comparative analysis study between Jordan and Romania

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  • Omar ALHATO

    (“1 December 1918” University of Alba Iulia, Romania)

Abstract

The most topical twenty years ago in the 20th century; there has been a development of accounting research in rising economies. Research in management accounting takes very diverse academic perspectives; this may be embedded in a mass of compound factors, including the increasing pressures of globalization, technological advancements, and the business volumes of enterprises that have enlarged and developed significantly. Moreover, this paper gives further exact proof of the utilization of managerial accounting techniques. Specifically, it provides a focused analysis of management accounting research published in recent years. The core intention of this paper is to present an overview of some of the recent management accounting literature. With respect to the use of managerial accounting in Middle East nations in the case of Jordan and compared to Romania.

Suggested Citation

  • Omar ALHATO, 2023. "The impact of management accounting practices: Comparative analysis study between Jordan and Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(3(636), A), pages 297-304, Autumn.
    • Handle: RePEc:agr:journl:v:3(636):y:2023:i:3(636):p:297-304
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    References listed on IDEAS

    as
    1. Hassan Yazdifar* & Mathew Tsamenyi, 2005. "Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 1(2), pages 180-198, July.
    2. Dan Dacian Cuzdriorean, 2017. "The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 291-312, June.
    3. Dodi Permana, 2017. "Toward the Best Model of Strategy Implementation in Indonesian Islamic Banking from the Lens of Strategic Clarity," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 3-15.
    4. Maliah bt. Sulaiman & Nik Nazli Nik Ahmad & Norhayati Alwi, 2004. "Management accounting practices in selected Asian countries," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 19(4), pages 493-508, May.
    5. Tulus Suryanto, 2016. "Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 18-31.
    6. repec:eme:maj000:02686900410530501 is not listed on IDEAS
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