An Exploratory Study of Management Accounting   Practices in Industrial Companies in Jordan

Dr. Ashraf Mohammad Al-Rjoub; Dr. Muhannad Akram Moqbel; Ziyad Mustafa M. AL-Shwiyat

Authors

Dr. Ashraf Mohammad Al-Rjoub
Dr. Muhannad Akram Moqbel
Ziyad Mustafa M. AL-Shwiyat

Keywords:

management accounting, industrial sector, ase, master budget, financial budget, cash-flow budget, static budget, operational budget

Abstract

This study aimed to investigate the application of the industrial sector companies for the management accounting concepts during the preparation the budgets that recognized by the managerial accounting. Where the main budgets in the management accounting concepts are: Master budget, Financial Budget, Cash-Flow budget, Static budget & Operational budget, but the researcher except the Static budget in this study because it uses for the public and nonprofit sectors, and this study aims to investigate the Industrial sector in ASE-Jordan and all of these companies are profitability.

Downloads

How to Cite

An Exploratory Study of Management Accounting Practices in Industrial Companies in Jordan. (2015). Global Journal of Management and Business Research, 15(14), 11-20. https://journalofbusiness.org/index.php/GJMBR/article/view/

Download Citation

References

Frank James Lexa, Tushar Mehta, Abraham Seidmann (2005) Managerial Accounting Applications in Radiology (2005) American College of Radiology. 2, 262-270.

H. Frank, Sally Selto, Widener (2002) New Directions in Management Accounting Research: Insights from Practice.

Caroline Lambert, Samuel Sponem (2009) Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective.

Christina Wiwik, Sunarni (2013) Management Accounting Practices and the Role of Management Accountant: Evidence from Manufacturing Companies throughout Yogyakarta, Indonesia. 2(2).

Hassan Yazdifar*, Mathew Tsamenyi (2005) Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations. 1, 180-198.

(Adela Breuer, Mihaela Frumuşanu (2013) "The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County ". 2, 355-366.

A. Pannone (2001) Accounting and Pricing for the Telecommunications Industry: An Operational Approach. 10(2), 453-480. https://doi.org/10.1093/icc/10.2.453

Rahaman, Lawrence (2001) A negotiated order perspective on public sector accounting and financial control. 14, 147-165.

Andrea Rangone (1997) Linking organizational effectiveness, key success factors and performance measures: an analytical framework. 8(2), 207-219. https://doi.org/10.1006/mare.1996.0039

John Roberts, Robert Scapens (1985) Accounting systems and systems of accountability - Understanding accounting practices in their organizational contexts. 10(4), 443-456. https://doi.org/10.1016/0361-3682(85)90005-4

Robin Roslender, Susan Hart (2002) Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting. 13(2), 255-277. https://doi.org/10.1006/cpac.2001.0477

Robert Scapens, Michael Bromwich (2001) Editorial Report: Management Accounting Research: the first decade. 12(2), 245-254. https://doi.org/10.1006/mare.2001.0159

Simmonds (1981) the fundamentals of strategic management accounting, CIMA.

Robert Simons (1987) Accounting control systems and business strategy: An empirical analysis. 12(4), 357-374. https://doi.org/10.1016/0361-3682(87)90024-9

R. Simons (1992) the strategy of control, CA Magazine. 44-50.

Regine Slagmulder (1997) Using management control systems to achieve alignment between strategic investment decisions and strategy. 8(1), 103-139. https://doi.org/10.1006/mare.1996.0035

Runolfur Steinthorsson, Anders Söderholm (2002) Strategic management as multi-contextual sensemaking in intermediate organizations. 18(2), 233-248. https://doi.org/10.1016/s0956-5221(00)00039-7

Cyril Tomkins, Chris Carr (1996) Reflections on the papers in this issue and a commentary on the state of Strategic Management Accounting. 7(2), 271-280. https://doi.org/10.1006/mare.1996.0015

K. Ward (1992) Accounting for marketing strategies, in: Drury, C. (Ed.), Management accounting handbook, Oxford. 1992, 154-172.

Karl Weick (1993) The Collapse of Sensemaking in Organizations: The Mann Gulch Disaster. 38(4), 628. https://doi.org/10.2307/2393339