1.7 the necessary data of this study. It

1.7 Scope of the Study

The scope of this study is to investigating
the trends with regard to Modern Management Accounting Techniques (MMATs)
exclusively for the industrial companies listed in Amman Stock Exchange
(ASE).This study attempts to explore the influence of certain selected critical
variables, identified from prior empirical evidences. Thus nine variables are
considered as critical and the scope of the study is limited to understand the
behavior of these variables only, under the contingency theory framework in
Jordanian context.  Furthermore this
study aims to highlight on the interaction effect of MMATs on organizational
performance based on perspectives of balanced scorecard. Management accounting techniques can be
applied in different areas, such as (1) general management, (2) marketing
management, (3) operations management, (4) financial management, (5) human
resource management, (6) information technology, (7) management science, (8)
planning and resource allocation and (9) productivity and efficiency (Nouri
& Soltani, 2017). Tools and techniques used in general management assist
managers and executives in decision-making process, Another tools used in
marketing management process are responsible for identifying and satisfying
customer needs, tools and techniques involved in operations management aim to
ensure competitive advantage in production, distribution and project management
activities, the financial management area involves tools which provide the
basis for decision-making for finance and predicting the performance of the
company (Afonina,2015). To achieve the early mentioned objectives, this
research will use both quantitative (questionnaire) and qualitative (semi-structured
interviews) methods to collect the necessary data of this study. It is
extremely important to include both methods yielding the process of in-depth
data collection and analysis, so that the findings of this study will be

1.8 Theoretical Framework

Summarizing a review of management
accounting research using contingency theory, Islam & Hu (2012) commented
that contingency theory has been applied in management accounting research for
the aim of addressing three types of questions about: (1) the fit between
organizational control and structure; (2) the impact of such fits on
performance; and (3) investigation of multiple contingencies and their impact
on organizational design. The conceptualization for this study covers these
contexts. Studying the contingency perspective is necessary in this study
because explaining the appropriateness of using modern management accounting
techniques depend on the circumstances in which these techniques are being used
(Abdel-Kader & Luther, 2008).


Aligning to this logic, the framework
summarized in Figure 1.1 includes five (5) of 
management accounting techniques elements (namely; Activity Based Costing
(ABC), Balanced Scorecard (BSC), Just in Time (JIT), Total Quality Management
(TQM) and Target Costing(TC) . and nine (9) categories of contingent variables
(namely; perceived environmental uncertainty, Intensity of market competition,
government policy ,advanced manufacturing technology, business strategy,  , organizational culture, Level of
Qualification of accounting Staff, organization size and organizational

This study considers analyzing four
dimensions of performance including financial performance, customer
performance, internal business process performance and innovation and learning
growth performance, measuring organizational performance by several dimensions
is more relevant than depending on only one dimension (Kartalis et al, 2013).












manufacturing technology (AMT)

1. Differentiation
2. Low-cost

of market competition (MCOMP)

environmental uncertainty (PEU)


Level of Qualification of


Government policy

Organizational structure:
1.      Formalization

Activity Based Costing
 Balanced Scorecard
Just in Time
 Total Quality Management
 Target Costing



Internal business process performance

and learning growth performance



















1.1: Theoretical Framework of the