The Extent of the Availability of Responsibility Accounting Pillars in Jordanian Industrial Companies Enlisted at Amman Stock Exchange Perceived by Managerial Accounting Staff

Al-Tarawneh , Ahmad Mohammad; Al-Majali , Amal Yasin; Alnawaiseh , Hala Falah

doi:10.12816/0055592

Article Details

The Extent of the Availability of Responsibility Accounting Pillars in Jordanian Industrial Companies Enlisted at Amman Stock Exchange Perceived by Managerial Accounting Staff

Authors:

Al-Tarawneh , Ahmad Mohammad | Al-Majali , Amal Yasin | Alnawaiseh , Hala Falah

Publisher:

Research and Development of Human Recourses Center (REMAH)

Main Topics:

Accounting

Journal:

Remah Review for Research and Studies 2019 Issue 38, pp.349-380

Document Type:

Article

Publication Date:

12/2019

Document Language:

English

Document ID (Org No.):

140460

Frequency:

Bi-Annual

eISSN:

25207423

pISSN:

23925418

DOI:

10.12816/0055592

Descriptors:

Keywords:

Abstract:

 The study aimed to identify the factors affecting the availability of responsibility accounting rudiments in Jordanian Industrial Companies enlisted at Amman Stock Exchange from the perspective of managerial accounting staff in these companies. To achieve the objectives of this study, and to test the hypotheses, a questionnaire was designed consisting of (32) questions, and distributed to the concerned sample of (28) working in managerial accounting functions. The hypotheses were tested, using statistical analysis like percentages, standard deviation, arithmetic average, one sample (T) test, and variance analysis (ANOVA). The study concluded that there is an availability background for the applicability of accounting responsibility with a percentage of (67.18%), percentage of the disability of application is (74.33%). A set of recommendations were proposed for boosting the degree of applicability of responsibility accounting.

Article Details

The Extent of the Availability of Responsibility Accounting Pillars in Jordanian Industrial Companies Enlisted at Amman Stock Exchange Perceived by Managerial Accounting Staff

Authors:

Al-Tarawneh , Ahmad Mohammad | Al-Majali , Amal Yasin | Alnawaiseh , Hala Falah

Publisher:

Research and Development of Human Recourses Center (REMAH)

Main Topics:

Accounting

Journal:

Remah Review for Research and Studies 2019 Issue 38, pp.349-380

Document Type:

Article

Publication Date:

12/2019

Document Language:

English

Document ID (Org No.):

140460

Frequency:

Bi-Annual

eISSN:

25207423

pISSN:

23925418

DOI:

10.12816/0055592

Descriptors:

ACCOUNTING AND REPORTING

FLOW OF FUNDS ACCOUNTING

FINANCIAL MARKET

INDUSTRIAL INSTITUTIONS

JORDAN

Responsibility Accounting

Managerial Accounting

Jordanian Industrial Companies

Issues

Article Details

Authors: Al-Tarawneh , Ahmad Mohammad | Al-Majali , Amal Yasin | Alnawaiseh , Hala Falah

Publisher: Research and Development of Human Recourses Center (REMAH)

Main Topics: Accounting

Journal: Remah Review for Research and Studies 2019 Issue 38, pp.349-380

Document Type: Article

Publication Date: 12/2019

Document Language: English

Document ID (Org No.): 140460

Frequency: Bi-Annual

eISSN: 25207423

pISSN: 23925418

DOI: 10.12816/0055592

Descriptors:

Issues

Authors:

Al-Tarawneh , Ahmad Mohammad | Al-Majali , Amal Yasin | Alnawaiseh , Hala Falah

Publisher:

Research and Development of Human Recourses Center (REMAH)

Main Topics:

Accounting

Journal:

Remah Review for Research and Studies 2019 Issue 38, pp.349-380

Document Type:

Article

Publication Date:

12/2019

Document Language:

English

Document ID (Org No.):

140460

Frequency:

Bi-Annual

eISSN:

25207423

pISSN:

23925418

DOI:

10.12816/0055592