مدى استخدام أساليب المحاسبة الإدارية في الشركات الصناعية الأردنية المساهمة العامة (دراسة ميدانية)

Abstract

The study aimed to high lighting the extent of using the methods of managerial accounting in the Jordanian industrial public cooperation firms and to know which of these methods is the most common and areas of their use. The study concluded that most of  the companies have a clear definition of the concept of managerial accounting and provide independent sections or persons in charge of the application of these methods. The study also concluded that the use of these methods in the companies is generally poor in the use of the modern managerial accounting methods where most of these companies use traditional methods of management accounting. It is also observed that companies focus on the main objectives of management accounting, planning, control and managerial decision making. Moreover, the study pointed out that companies should pay attention to the neccesity of using the methods of managerial accounting especially modern methods. They should also increase the awareness of officials to the importance of the role played by management accounting and develop its sections in companies.

           They should also take into account training and continuous education and research on the different areas of managerial accounting to evaluate the efficiency of managerial accountants; hence the focus in the present time is on the use of modern methods of managerial accountans.