Site Loader
Rock Street, San Francisco

1.3 Objectives
and Questions of
the Study

As explained in the previous sections, this
study aims to examine MMATs from a contingency perspective and ascertain
possible impact of this relationship on organizational performance in
industrial companies listed in Amman Stock Exchange (ASE). Following a
literature review as presented in Chapter two, the research questions proposed
are formulated considering the research objectives as presented in table 1.1.

We Will Write a Custom Essay Specifically
For You For Only $13.90/page!


order now

Research Objectives

Research Questions

1.      Explore
the current state of MMATs in industrial companies listed in ASE

·        
Which MMATs are commonly in use in industrial
companies in ASE?
 
·        
What is the extent of perceived benefits from the
adoption of MMATs?

2.      Identify
the reasons and factors which have prevented the adoption of MMATs in
industrial companies listed in AMS.

·        
What are the factors influencing/impeding MMATs
adoption in industrial companies listed in ASE?
 
·        
Why do companies adopt/not adopt MMATs?

3.      To examine
the relationship between contingent factors and MMATs in industrial companies
listed in ASE.

·        
What relationship exists between contingent factors
and MMATs in in industrial companies listed in ASE?

4.      To examine
the relationship between contingent factors and organizational
Performance through MMATs in industrial
companies listed in AMS.     

·        
What relationship exists between contingent factors
and organizational performance through MMATs in industrial companies listed in AMS?

Table 1.1: Objectives and Research
Questions

 

 

1.6 Significance of the Study

Knowledge about management accounting techniques is still evolving as
both academics and management practitioners search for ways to ensure the
maximization of strategic and organizational performance impact of MATs, it
still suffers from a relative dearth of empirically based research (Woods et
al., 2012). A major shortcoming in the knowledge about MATs is that the
majority of the studies reflect developed countries contexts. Therefore, one
core knowledge evolvement direction is the developing countries context (Tuan
Mat, 2010; Islam & Hu, 2012). Furthermore, there are increasing comments
about MMATs and role in improving organizational performance that need to be
enhanced through further research, for example Nouri and Soltani (2017) and
Ahmad (2017) View strategy development and implementation as formal endeavors
to which strategically oriented management accounting techniques can contribute
to improve organizational performance.

The importance of growth in the industrial sector for the progress of
the economy is a fact known to all (Sreekumar, 2015). Growth in this sector has
been low in Jordan comparing to the developed and other developing countries
(Hutaibat, 2005). From the early 1990s, Jordan has been seeking to reformulate economic
and legal frameworks to attract foreign investment, the Jordanian government
has endeavored to rebuild its economy by signing trade agreements with
developed and developing countries (Shanikat, 2008).

In most developed economies in the West, Europe and Asia, the industrial
sector plays an important role in the economic growth process, thus an analysis
of growth in the industrial sector and its role in the growth of the economy is
significant (Tarawneh, 2016). Based on the distinguishing features of market
size, access to modern technology for high- tech manufacturing, supply chain
logistics and information technology, regulatory and investment environment and
infrastructure (Sreekumar, 2015), the Jordanian business setting is quite
different from the developed countries like USA, UK, Japan and Australia
(Rawabdeh, 2008). Even though much research in the area of Management Accounting Techniques
(MAT) has been done in these countries, because of the differences mentioned
above, empirical evidence obtained from the research in these countries can’t
be generalized in the Jordanian context. Thus, this study endeavors to contribute to the
existing literature of management accounting research mostly from Jordanian
perspective, Jordan being developing country, by explaining how industrial
companies listed in ASE adopt modern management accounting techniques to
improve organizational performance. The significance of the study stems from
the fact that the case of Jordan would provide a good ground to test the
selected critical contingency variables in the study, for application of modern
management accounting techniques (MMATs). The study also will benefit for the
scholars and academicians interested in pursuing a study in accounting,
especially management accounting as it will form a foundation for other
studies.

Post Author: admin

x

Hi!
I'm Velma!

Would you like to get a custom essay? How about receiving a customized one?

Check it out