The Impact of Business Strategy on Budgetary Control System Usages in Jordanian Manufacturing Companies

Abstract

This research aims at investigating the impact of business strategy on budgetary control system usage in Jordanian manufacturing companies.A survey methodology was utilized using questionnaires to gather data from eighty one Jordanian manufacturing companies listed in Amman Stock Exchange. A total of sixty four usable questionnaires were received and were used for data analysis. Regression analyses were used to achieve the research objectives.The main findings reveal that only low cost strategy has a significant impact on budgetary usages  in the Jordanian manufacturing companies. The findings of this research raise important issues and implications for management accounting researchers and practitioners that is hoped to enhance knowledge on budgetary control system usage .

Keywords: Budgets Usages , Low Cost Strategy , Differentiation Strategy, Management Control Systems, Jordanian Manufacturing Companies.