The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance
The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance
Author(s): Shadi Alkhasawneh, Wan Anisah Binti Endut, Nik Mohd Norfadzilah Bin Nik Mohd RashidSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: external factors; intensity of market competition; modern management accounting techniques; organizational performance; perceived environmental uncertainty
Summary/Abstract: Since 2016, large-scale industrial operations in Jordan have declined. Modern Management Accounting Techniques (MMATs) may aid in the execution of strategic plans, the completion of tasks, and the performance of a firm. Improving firm performance may necessitate monitoring the compatibility between MMATs and contextual variables that determine performance. This study investigated the influence of external factors on MMATs and OP. It also identifies the influence of MMATs on OP and their mediating influence on the relationship between external factors and OP. The cross-sectional survey included responses from 46 different firms that are traded on the ASE. The results revealed that there are positive influence of external factors in MMATs adoption. Also, external factors have a positive influence in improve OP. In addition, MMATs adoption leads to improve OP. Furthermore, MMATs adoption is a significant mediator between external factors and OP.
Journal: Икономически изследвания
- Issue Year: 2023
- Issue No: 6
- Page Range: 145-168
- Page Count: 24
- Language: English