THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM
This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian ban...
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| Format: | Article |
| Language: | English |
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Technical University of Moldova
2023-04-01
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| Series: | Journal of Social Sciences |
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| Online Access: | https://press.utm.md/index.php/jss/article/view/2023-6-1-03/03-pdf |
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| author | FILALI, Tarek |
| author_facet | FILALI, Tarek |
| author_sort | FILALI, Tarek |
| collection | DOAJ |
| description | This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian banks. In order to achieve this objective data was collected through the distribution of 45 questionnaires to the financial managers and chief accountants of ten commercial banks operating in Jordan. Only 40 questionnaires have been subjected to the process of statistical analysis in order to construct the model of the study, In addition to the use of descriptive statistical techniques of analysis of variance. The results showed that the level of use of the targeted management accounting methods represented in activity based costing, target costing, total quality management respectively within the subjected banks was acceptable. The study also found that there was a significant relationship between the degree of application of our targeted management accounting methods and the quality of financial reports issued by Jordanian banks. Therefore, the paper recommended that management of the subjected banks should improve their usage of advanced management accounting methods which is presently fair but not sufficient and involve accountants and financial managers in the decision making process. |
| format | Article |
| id | doaj-art-000ee62d23844a95b8b923a88bfb4705 |
| institution | Kabale University |
| issn | 2587-3490 2587-3504 |
| language | English |
| publishDate | 2023-04-01 |
| publisher | Technical University of Moldova |
| record_format | Article |
| series | Journal of Social Sciences |
| spelling | doaj-art-000ee62d23844a95b8b923a88bfb47052024-11-08T12:52:40ZengTechnical University of MoldovaJournal of Social Sciences2587-34902587-35042023-04-01612538https://doi.org/10.52326/jss.utm.2023.06(1).03THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEMFILALI, Tarek0https://orcid.org/0000-0002-1931-3993Djillali Liabes University, BP 89, Sidi Bel Abbes, 22000, AlgeriaThis study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian banks. In order to achieve this objective data was collected through the distribution of 45 questionnaires to the financial managers and chief accountants of ten commercial banks operating in Jordan. Only 40 questionnaires have been subjected to the process of statistical analysis in order to construct the model of the study, In addition to the use of descriptive statistical techniques of analysis of variance. The results showed that the level of use of the targeted management accounting methods represented in activity based costing, target costing, total quality management respectively within the subjected banks was acceptable. The study also found that there was a significant relationship between the degree of application of our targeted management accounting methods and the quality of financial reports issued by Jordanian banks. Therefore, the paper recommended that management of the subjected banks should improve their usage of advanced management accounting methods which is presently fair but not sufficient and involve accountants and financial managers in the decision making process.https://press.utm.md/index.php/jss/article/view/2023-6-1-03/03-pdfactivity-based costingtarget costingtotal quality managementquality of financial reportingjordanian banking system |
| spellingShingle | FILALI, Tarek THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM Journal of Social Sciences activity-based costing target costing total quality management quality of financial reporting jordanian banking system |
| title | THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM |
| title_full | THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM |
| title_fullStr | THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM |
| title_full_unstemmed | THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM |
| title_short | THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM |
| title_sort | impact of advanced management accounting methods on the quality of financial reporting the case of the jordanian banking system |
| topic | activity-based costing target costing total quality management quality of financial reporting jordanian banking system |
| url | https://press.utm.md/index.php/jss/article/view/2023-6-1-03/03-pdf |
| work_keys_str_mv | AT filalitarek theimpactofadvancedmanagementaccountingmethodsonthequalityoffinancialreportingthecaseofthejordanianbankingsystem AT filalitarek impactofadvancedmanagementaccountingmethodsonthequalityoffinancialreportingthecaseofthejordanianbankingsystem |