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• W103499468 abstract "Companies normally seek to formulate the strategy that works as a guide to the achievement of the important indicators of global competition in providing services and products include cost reduction, excellence, innovation, flexibility, quality, contentious improvement and other success factors. Modern managerial accounting techniques come to embody these strategies. This study examines the impact of adopting competitive strategies on the use of modern managerial accounting techniques in Jordanian public industrial companies (hereafter referred to as JPIC). This is one of the first studies to examine such questions. Data were collected via a survey of all 95 JPIC. A questionnaire survey of these firms yielded fifty-two companies. The results of multiple regression showed that: a cost leadership strategy had a significant impact on the use of activitybased costing, business process re-engineering and benchmarking; and a differentiation strategy had a significant impact on the use of the activity-based costing, target costing and activity-based management; and a focus strategy had a significant impact on the use of activity-based management. The study recommended that JPIC should continue to adopt modern managerial accounting techniques and to diversify strategies as much as possible.IntroductionAccounting knowledge keeps pace with the environment changes such as a technological developments and a global competition between companies, managerial and cost accounting are responding to these changes by providing a number of techniques that provide a variety of ways to achieve competitive advantages in different areas, including the identification of cost and time reductions, improved quality, development and innovation, improved operations and improved performance evaluation and decision making.On a practical level, many of the Arab companies exercise different aspects of the strategies, and they also adopt-formally or automatically, in whole or in part - some of the tools of modern managerial accounting techniques. Therefore, this research aims to study the impact of adopting competitive strategies on the use of modern managerial accounting techniques in JPIC. More specifically, this study will focus on the effect of the use of business strategies (cost leadership, differentiation and focus) in the orientation of JPIC towards the use of modern management accounting techniques, which include: activity-based costing (ABC), activity-based management (ABM), target costing (TC), business process re-engineering (BPR) and benchmarking (Bench.).Literature reviewHashim (2000), in his study of the relationship between methods of competition and general strategies and organizational performance, found that the performance of small and medium Malaysian companies depends on the strategies adopted by these companies. In general, Campbell-Hunt (2000) concluded that the presence or absence of specialization in the competitive strategies can not explain performance in many cases. On the other hand, the study of Arping and Loranth (2006) found that there is a negative correlation between the financial leverage in the organization and the differentiation strategy.In the context of activity-based costing, Several studies have shown its benefits, which includes reducing costs (Turney, 1 992) and the ability to control activities better (Cooper, 1990), determine the profitability of the consumer (Booth, 1994b) and decision-making (Cooper & Kaplan, 1 988). With respect to the relationship between strategy and ABC, the study by Bhimani, Gosselin & Ncube (2005) found that there is a relationship between the strategy and the successful implementation of ABC.Regarding the target costing, several studies have been conducted that showed the benefits of this technique, which included, reducing costs, understanding the cost structures of suppliers, improving the management of internal costs, controlling costs better and increasing the capability of accounting for cost (Ellram, 2000). …" @default.
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• W103499468 date "2013-06-01" @default.
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• W103499468 title "The Impact of Competitive Business Strategies on Managerial Accounting Techniques: A Study of Jordanian Public Industrial Companies" @default.
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