The Impact of Quality Costs as a Mediator in the Relationship Between Management Accounting Systems and Financial Performance: the Case of Jordan
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Autores: Ashraf Mohammad Salem Alrjoub
, Ashraf Bataineh, Laith Akram Muflih Al Qudah, Leqaa Naife Al Othman, Faris Alkarabsheh, Khaled Eriej Aburisheh
- Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 4, 2023 (Ejemplar dedicado a: Continuous publication; e01852)
- Idioma: inglés
- Enlaces
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Resumen
Objective: The current analysis aims to assess the mediating effect of cost quality on the relationship between management accounting systems and the financial performance of industrial enterprises listed on the Amman Stock Exchange.
Theoretical framework: Three questionnaires are used for this purpose, their validity and reliability are checked; the first part deals with the cost of quality and consists of 15 paragraphs. The second part deals with the management accounting system and consists of 30 parts distributed in three dimensions (just in time, value chain, target cost).
Design/methodology/approach: The third section is related to financial performance and consists of 10 paragraphs. It works on a random sample of 311 people.
Results: The results show a statistically significant mediating role of quality cost on the relationship between the management accounting system and its three dimensions (just-in-time manufacturing, value chain, and target cost) and the financial performance of industrial companies listed on the Amman Stock Exchange.
Originality: This study expands the use of data science techniques, big data, and artificial intelligence, as these are necessary and effective tools for improving the quality of financial performance and make a significant contribution to the fundamental objective.
