Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/13442
Title: A Contingency Perspective On Usage And Implications Of Maps And Organizational Performance: Evidence From Jordanian Smes
Authors: Zaid Abdul Karim Abdulqader Jaradat
Keywords: Zaid Abdul Karim Abdulqader Jaradat
HF 5657.4 .Z3 2018
Issue Date: 2018
Publisher: Universiti Malaysia Terengganu
Abstract: The purpose of this study is to investigate the use of Management Accounting Practices (MAPs) and organizational performance in Jordanian Small and Medium Sized Enterprises (SMEs). The calls for additional research using a contingency perspective to improve understanding of MAPs usage in SMEs and the increasing importance of SMEs globally, especially in developing countries has motivated this study. Therefore, among Jordanian SMEs, this study explores MAPs in terms of usage, roles, factors impacting usage extent, their relationship with organizational performance, and their mediating effects on the relationship between influencing factors and organizational performance. A survey study was carried out on a sample comprising of 291 Jordanian SMEs. Information was gathered by providing surveys to the heads of accounting departments and financial managers in SMEs. Data were collected using a questionnaire, and 159 usable questionnaires were received, which gives a 54.6% response rate. Descriptive statistics data analysis was performed using the statistical procedures of SPSS, while hypotheses were tested using PLS-SEM. Data from semi-structured interviews with six Jordanian manufacturing SMEs were analyzed via thematic analysis using NVivo-software.
URI: http://umt-ir.umt.edu.my:8080/xmlui/handle/123456789/13442
Appears in Collections:Pusat Pengajian Perniagaan dan Pengurusan Maritim

Files in This Item:
File Description SizeFormat 
HF 5657.4 .Z3 2018 Abstract.pdf177.96 kBAdobe PDFView/Open
HF 5657.4 .Z3 2018 Full Text.pdf
  Restricted Access
2.3 MBAdobe PDFView/Open Request a copy


Items in UMT-IR are protected by copyright, with all rights reserved, unless otherwise indicated.