Journal of Economics Theory
ISSN: OnlineISSN: Print 1994-8212
Abstract
This study aimed to investigate the application of the industrial sector companies for the management accounting concepts during the preparation the budgets that recognized by the managerial accounting. Where the main budgets in the management accounting concepts are: Master budget, Financial budget, Cash-Flow budget, Static budget and Operational budget but researcher except the Static budget in this study because it uses for the public and non-profit sectors and this study aims to investigate the industrial sector in ASE-Jordan and all of these companies are profitability. The study relied on a random sample consisting of 20 companies of industrial sector companies in ASE-Amman Stock Exchange and to serve the purpose of this study, researcher distributed questionnaire to several different segments in each company: financial managers, accounts mangers and accountants. This study found that the companies in the industrial sector in Jordan apply the concepts of management accounting during the preparation the several types of budgets but with varying degrees.
How to cite this article:
Dr. Muhannad Akram Ahmad. An Exploratory Study of Management Accounting Practices in Industrial Companies in Jordan (Case Study- Industrial Companies- ASE).
DOI: https://doi.org/10.36478/jeth.2015.1.7
URL: https://www.makhillpublications.co/view-article/1994-8212/jeth.2015.1.7