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The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies

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  • Sufian Salameh Jbarah

Abstract

This research aimed to identify the impact of strategic management accounting techniques in taking investment decisions in the Jordanian industrial companies. The population of the study included all the Jordanian industrial companies while the sample consisted of (93) respondents from the investors and financial mediators in Amman stock market. The research revealed the presence of an effect of the strategic management accounting techniques with its variables (target costing, balanced scorecard, just in time production system) in taking investment decisions in the Jordanian industrial companies. In the light of the results, the researcher presented a number of recommendations, most prominently: using the strategic management accounting techniques by the Jordanian industrial companies and caring for its different fields to be able to interact and respond to the environmental, social and economic variables.

Suggested Citation

  • Sufian Salameh Jbarah, 2018. "The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies," International Business Research, Canadian Center of Science and Education, vol. 11(1), pages 145-156, January.
    • Handle: RePEc:ibn:ibrjnl:v:11:y:2018:i:1:p:145-156
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    References listed on IDEAS

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    1. Grégory Wegmann, 2010. "Compared Activity-Based Costing Case Studies In The Information System Departments Of Two Groups In France: A Strategic Management Accounting Approach," Post-Print hal-00505590, HAL.
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      More about this item

      Keywords

      Jordanian industrial companies; strategic management accounting techniques; taking investment decisions;
      All these keywords.

      JEL classification:

      • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
      • Z0 - Other Special Topics - - General

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