The Impact of Integrating Strategic Management Accounting and Decision-Making on Financial Performance in Industrial Companies
摘要
This study aims to investigate the impact of integration between strategic management accounting and decision making on the financial performance of industrial companies listed on the Amman Stock Exchange. The study included an independent variable (integration between strategic management accounting and decision making), and a dependent variable (financial performance).The analytical descriptive method was used, due to its suitability to the nature of the study, where the researcher developed a questionnaire consisting of (19) items to measure the impact of integration between strategic managerial accounting and decision-making. Where this questionnaire was distributed to workers in industrial companies listed on the Amman Stock Exchange who occupy supervisory and control positions at the upper and middle administrative levels, and the number of responses reached (155), and (financial performance) was measured through the rate of sales growth, where the data was collected from the published lists of the industrial companies listed on the Amman Stock Exchange from the year (2017–2021), and the researcher used the appropriate statistical methods through the (SPSS) program to analyze the data and test the hypotheses of the study. The results of the study showed that there is a statistically significant effect of the integration between strategic managerial accounting and decision-making on financial performance, as measured by the sales growth rate indicator in the industrial companies listed on the Amman Stock Exchange. The study recommended the need for industrial companies to increase their focus on adopting more advanced practices and techniques of strategic management accounting, and to enhance the integration between these techniques and the employees in supervisory and control positions in the upper and middle management levels.