A Contingency Perspective On Usage And Implications Of Maps And Organizational Performance: Evidence From Jordanian Smes

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.