The Impact of the use of Modern Management Accounting Techniques to Streamline Decision-Making in the Jordanian Industrial Companies

Abstract

The objective of this research is to identify the impact of the use of modern management accounting techniques to rationalize the decision-making in the Jordanian industrial companies. The study population consisted of all Jordanian industrial companies, the sample of 105 respondents from internal auditors and financial managers and accountant costs in these companies. The research found the presence of the impact of the use of management accounting methods  (target costing, Balanced Scorecard, the production system on time) to streamline decision-making in the Jordanian industrial companies. In light of the results researcher made a number of recommendations including: the Jordanian industrial companies, including the use of modern management accounting methods, and their areas of interest different, in order to be able to interact and respond to environmental, social and economic variables.

Keywords: management accounting methods, decision-making, the Jordanian industrial companies.