The Implementation of Management Accounting Innovations within the Jordanian Industrial Sector: The Role of Supply-Side Factors
Year: 2011
Type: article
Abstract: This paper focuses on the diffusion of management accounting innovations (MAI) in Jordan. The main objectives of the study were to determine the role of supply-side factors on decisions(s) to implement (or not) MAI within the Jordanian industrial sector, and to ascertain the level of satisfaction among Jordanian industrial companies concerning the role of these factors in driving the diffusion of MAI. A multi-method approach (combination of questionnaire survey and semi-structured interviews) was used in this research study. The study was conducted in two sequential stages using mixed methods of data collection and analysis. It was found that among the 58 companies which responded, only 23 (39.65%) are using at least one of the five mentioned MAI. The second research question sought to determine the factors that drive MAI among Jordanian industrial companies. The 23 companies that are implementers of MAI were asked to rate the importance of various factors in driving the decision to implement MAI. The results suggest that the role of consultant companies and accounting education were the most important factors driving the decision to implement MAI within the Jordanian industrial sector. The results of examining the degrees of satisfaction regarding the current role of supply-side factors in driving the implementation of MAI shows that most of these factors need improvement. Finally, the most cited reasons for not implementing MAI were lack of Co-operation between universities (academics) and companies (professionals) in Jordan, Lack of Conferences, seminars and workshops in Jordan.
Source: Griffith Research Online
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2123714927