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.
