Title:
FACTORS AFFECTING USAGE OF MODERN MANAGEMENT ACCOUNTING TECHNIQUES IN INDUSTRIAL COMPANIES LISTED IN AMMAN STOCK EXCHANGE

Authors:
Shadi Maher Al-Khasawneh , Wan Anisah Endut and Nik Mohd Norfadzilah Nik Mohd Rashid

Abstract:
This research examined effect of external (perceived environmental uncertainty and intensity of market competition) and internal factors (advanced manufacturing technology, differentiation strategy, low-cost strategy, organizational culture and organizational structure (Decentralization)) on usage modern management accounting techniques of industrial companies listed in Amman Stock Exchange. The questionnaire was used to collect data from 46 companies operating in industrial activities, a total of 152 questionnaires were distributed to employees in the financial business units in the companies, and data of 116 questionnaires were used in the analysis process through SmartPLS software. the results showed that perceived environmental uncertainty and intensity of market competition as external factors had strongly positive and significant effect on modern management accounting techniques. Also, the result revealed that advanced manufacturing technology, differentiation strategy and low-cost strategy as internal factors had a positive and significant effect on modern management accounting techniques, but no significant effect of organizational culture and organizational structure (Decentralization) as internal factors on modern management accounting techniques.

Keywords:
External factors, Internal factors, Modern Management Accounting Techniques, Industrial companies