Adoption of Managerial Accounting Techniques in Decision Making Process Among SMEs in Amman Capital City of Jordan

Wesam Shareif Abu Mater, Hakim Ali Kanasro


The small and medium undertakings in Jordan are the foundation of the Jordanian economy. These organizations contribute more than half of the state's financial plan. The present study investigates the adoption of Managerial Accounting Techniques (MAT) in Jordanian ventures. It also examines the commitment of MAT in the decision making process of managers and employees. There are fourteen hundred SMEs in Amman. The multi-organize inspecting method is involved to get the specimen. By methodical testing strategies, 30 SMEs (14 medium and 16 small) endeavours are chosen to direct the overview after the selection of these 30 SMEs, the populace strata were stratified into two categories; small (10-19 employees) and medium ventures (20 - 99 employees). The content of the questionnaire was, one hundred questionnaires (male= 77, female= 23) were filled by managers of these foundations. Whereas, 200 questionnaires were filled by employees (male= 148 female=52) of these SMEs. It is found that the market competition and owner/manager participation have a positive impact on public. In light of the results, the researchers have made a number of recommendations that will help the Jordanian small and medium enterprises in reducing the cost and growth of companies, through use of management accounting techniques, in order to be able to upgrade and improve the economy, and make right decisions.

Keywords: Managerial Accounting Techniques, Decision Making Process, SMEs

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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