The Role of Managerial Accountant in the Measurement of Managerial Performance at the Jordanian Industrial Companies

Abstract

The study aimed to define  managerial accountant role in the measurement of managerial performance, where researcher used the questionnaire to measure performance and the study sample consist of  managers and accountants located in the middle management who amounted to 156 individuals distributed on the industrial companies registered at Amman stock exchange (ASE). The researcher found a role for each of the quality, cost, and added economical value measurements, as well as for customer satisfaction on the managerial performance at Jordanian industrial companies. The researcher recommended to increase the concern and attention of training employees at the managerial section and managerial accountant, and increase the management awareness, in order to improve the accounting methods and upgrade the level of managerial accountant, taking into account the role of managerial accountant in the accounting quality used in the middle management.

Keywords:Managerial accountant, costs system, performances quality, added economical value, customers satisfaction.