The Factors Affecting the Different Management Accounting Practices in Small and Medium Sized Enterprises in Jordan
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2017, Vol 7, Issue 12
Abstract
The aim of this study is to identify the effect of some factors such as (the Size of the enterprise, age of enterprise and the degree of competition faced) on the use of different practices of MASs measured in both (cost systems and budget systems) in small and medium sized enterprises (SME). In addition, outlining if these enterprises face difficulties in the adoption of MASs. In order to achieve these objectives, a questionnaire was designed to collect data. The questionnaire was distributed to the accountants and financial managers of the Jordanian small and medium sized enterprises. The study sample consisted 100 financial managers and accountants whom were selected according to the random sample method. The results of the study showed that the factors (size of enterprise, age of enterprise and degree of competition faced) individually and collectively adopt the MASs measuring both (cost systems and budget systems) in the small and medium sized enterprises in Jordan. The results of the study also showed that there were difficulties in adopting the MASs by SME industrial enterprises in Jordan.
Authors and Affiliations
Eman AL- Hawari, Mahmoud Nassar
Keywords
Related Articles
- EP ID EP642061
- DOI 10.6007/IJARBSS/v7-i12/3727
- Views 129
- Downloads 0
Freedom of Speech in Islam and its Connection with Street Demonstrations
Freedom of expression is a right that belongs to every individual in expressing their views. In Islam, every Muslim was given the freedom and rights to defend their rights. Most of the Muslim community considers demonstr...
Inclination of Teenagers to Become Involved in Lesbianism in Kuala Lumpur
Lesbians in Malaysia are considered a hidden population due to social stigma. Due to this, it is hard to determine this group as they are comfortable hiding behind their identity as heterosexual females. However, lately...
Developing Tourism Industry and Host Community Resilience through Crisis and Disaster Management Planning
This paper aims at assessing the impact of crisis and disasters to the communities involved in tourism and the tourism industry, and at identifying gaps that should be addressed for better crisis and disaster management....
The Effects of Job Satisfaction and Work-Life Balance on Employee Task Performance
This study was aimed to examine the role of job satisfaction and work-life balance on task performance of academic staffs in a selected public higher learning institution in Malaysia. This study which specifically examin...
Adoption of Open Source Software (OSS) and Organization Performance in the Library
The emergence of OSS for the library, it has introduced a lot of new concept of managing the library and change the way in library daily operations. Open Source Software has become increasingly popular in libraries and e...