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.
Highlights
In recent times, the world witnessed great growth in different organizations
We find that the calculated value is higher than the table value, so the null hypothesis is rejected while the alternative hypothesis is accepted which states "There is a statistically significant effect of the strategic management accounting technics with its variables in taking investment decisions in the Jordanian industrial companies"
Testing the first sub-hypothesis: This hypothesis states "There is no statistically significant effect for using target costing in taking investment decisions in the Jordanian industrial companies
Summary
The world witnessed great growth in different organizations. The traditional costing systems became invalid to cope with that revolution which led to the appearance of modern and developed systems that agree with this technological development. Organizations are seeking to change their policy to move from their present situation to the one they desire to occupy in future. This movement mostly requires taking certain administrative procedures which are normally taken after a phase of measurement and assessment. The development in business fields led to the variety of the activities practiced by the organization and multiplicity of the products it produces. This trend complicated the administrative operations such as planning, organization, guidance and control as well as decision making
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