The contemporary management accounting practices adoption in the public industry: Evidence from Jordan
| Autor: | Ghaleb Abu Rumman, Abdel Rahman Alkhazali, Shemseddine Ethani Barnat, Saleem Alzoubi, Hanady AlZagheer, Mahmud Agel Abu Dalbouh, Mohammad Haider Alibraheem, Ahmad Y. A. Bani Ahmad, Saddam Rateb Darawsheh |
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| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | International Journal of Data and Network Science, Vol 8, Iss 2, Pp 1237-1246 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2561-8148 2561-8156 |
| DOI: | 10.5267/j.ijdns.2023.11.010 |
| Popis: | The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector. |
| Databáze: | Directory of Open Access Journals |
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