Management accounting practices: a case of Jordanian manufacturing companies / Shamsi S. Bawaneh.

S. Bawaneh, Shamsi (2018) Management accounting practices: a case of Jordanian manufacturing companies / Shamsi S. Bawaneh. Asia-Pacific Management Accounting Journal (APMAJ), 13 (3). pp. 25-53. ISSN 2550-1631


The study aims to report the importance and current use of management accounting practices in textbooks and the broader literature. Data was generated using a questionnaire, which was conducted on a sample of 30 manufacturing companies in Jordan. Descriptive statistics on the usage of individual practices provide the basis for discussion. The results showed that the respondents perceived Management Accounting Practices (MAPs) to obtain relevant information for proper decision making. Several factors, including nature of the business, type of information needed for making decisions, and utilization of existing resources, affect the choice of MAPs used by the manufacturing companies. The study has shown that MAPs supported the organizational structure and management accounting processes. Management accounting can provide relevant information for capital investment decisions, which allow accountants to produce discounted cash flow, payback period, and accounting rate of return.


Item Type: Article
Email / ID Num.
S. Bawaneh, Shamsi
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HG Finance > Banking > Accounting. Bookkeeping
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > Public accounting. Auditing
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 3
Page Range: pp. 25-53
Keywords: Management accounting, Decision making, Profitability
Date: December 2018
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