The Extent of Applying Strategic Management Accounting Tools in Jordanian Banks

Musa Abdel Latif Ibrahim Alnawaiseh

14 citations0/0 files storedInternational Journal of Business and Management

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

The study aims to know the extent of applying strategic management accounting tools in Jordanian banks. Thetools that this study tested are; Activity Based Costing, Benchmarking, Competitor Analysis, ValuingCustomers, Integrated Performance Measurement, Life Cycle Costing, Cost of Quality, Brand Value Monitoring,Managing and Budgeting, Strategic Pricing, Target Costing, Value Chain Costing and Balanced Scorecard.To analyze the responses of the respondents (employees) in these banks, and the effect of the employees’demographic characteristics on perceiving the importance of applying these tools of decision making, theresearcher used descriptive and analytical statistics, such as one sample T-test and one way ANOVA.In this study the researcher has found that Jordanian banks use traditional management accounting; they don’tuse strategic management accounting and its tools.It is recommended that Jordanian banks train their employees in using strategic management accounting tools,that are based on the findings of this study to improve overall strategic performance.

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References

2008An exploratory investigation of an integrated contingency model of strategic management accounting 2001Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II 2003The use of Environmental Management Accounting (EMA) for identifying environmental costs 2008Strategic management accounting: how far have we come in 25 years?2006Structure, formality and the importance of financial and non-financial information in strategy development and implementation 2010Strategic management accounting and business strategy: a loose coupling?2012The paradox of strategic management accounting 2005Strategic capital investment decision-making: A role for emergent analysis tools?

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