The Factors Affecting the Different Management Accounting Practices in Small and Medium Sized Enterprises in Jordan
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2017, Vol 7, Issue 12
Abstract
The aim of this study is to identify the effect of some factors such as (the Size of the enterprise, age of enterprise and the degree of competition faced) on the use of different practices of MASs measured in both (cost systems and budget systems) in small and medium sized enterprises (SME). In addition, outlining if these enterprises face difficulties in the adoption of MASs. In order to achieve these objectives, a questionnaire was designed to collect data. The questionnaire was distributed to the accountants and financial managers of the Jordanian small and medium sized enterprises. The study sample consisted 100 financial managers and accountants whom were selected according to the random sample method. The results of the study showed that the factors (size of enterprise, age of enterprise and degree of competition faced) individually and collectively adopt the MASs measuring both (cost systems and budget systems) in the small and medium sized enterprises in Jordan. The results of the study also showed that there were difficulties in adopting the MASs by SME industrial enterprises in Jordan.
Authors and Affiliations
Eman AL- Hawari, Mahmoud Nassar
Keywords
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- EP ID EP642061
- DOI 10.6007/IJARBSS/v7-i12/3727
- Views 114
- Downloads 0
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