The Extent of Applying Modern Techniques of Managerial Accounting in the Jordanian Electric Companies

Abstract

This research aims to explore the extent of Appling modern techniques of managerial accounting, the techniques included: balance score card and benchmarking, the sample of this study took for one of the largest electric companies from three electric companies in Jordan called Jordanian Electric Power Company Limited, Data were collected through questionnaires forming a representative sample, A total

of 190 questionnaires were distributed for all employees of Supreme Administrative and Central Administrative in the Jordanian Electric Power Company Limited. the findings indicated that there is statistical application of BSC and benchmarking as a managerial accounting tool in the Jordanian Electric Power Company Limited.

Keywords: balance score card, benchmarking