Relationship between Modern Management Accounting Techniques and Organizational Performance of Industrial Sector Listed in Amman Stock Exchange

Abstract

This research examined relationship between modern management accounting techniques and industrial companies listed in Amman Stock Exchange (ASE). 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 (FBUs) in the companies, data of 116 questionnaires were used in the analysis process through Smart- PLS software. The results showed that reveals that MMATs had a strongly positive and significant effect on OP.

Keywords

• modern management accounting techniques
• organizational performance
• industrial companies
• amman stock exchange