How to cite this paper
Rumman, G., Alkhazali, A., Barnat, S., Alzoubi, S., AlZagheer, H., Dalbouh, M., Alibraheem, M., Ahmad, A & Darawsheh, S. (2024). The contemporary management accounting practices adoption in the public industry: Evidence from Jordan.International Journal of Data and Network Science, 8(2), 1237-1246.
Refrences
Abdel-Maksoud, A., Abdallah, W., & Youssef, M. (2012). An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms. Journal of Economic and Administrative Sciences, 28(2), 84-97.
Abernethy, M., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189_204.
Afifa, A., Malik, M., & Isam, S. (2022). Management accounting systems effectiveness, perceived environmental uncer-tainty and companies’ performance: The case of Jordanian companies. International Journal of Organizational Analy-sis, 30, 259–88.
Ahmad, K. (2012). Factors explaining the extent of use of management accounting practices in Malaysian medium.
Antwi, K., Analoui, F., & Nana-Agyekum, D. (2008). Public sector reform in Sub-Saharan Africa: What can be learnt from the civil service performance improvement programme in Ghana? Public Administration and Development, 28(4), 253_264.
Baird, K. (2007). Adoption of activity management practices in public sector organizations. Accounting & Finance, 47(4), 551-569.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic manage-ment accounting. Accounting, Organization and Society, 33, 836-863.
Chenhall, R., & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9(1), 1-19.
Chia, Y., & Koh, H. (2007). Organizational culture and the adoption of management accounting practices in the public sector: a Singapore study. Financial Accountability & Management, 23(2), 189-213.
Chiang, C. (2010). Perceived organizational change in the hotel industry: An implication of change schema. International Journal of Hospitality Management, 29(1), 157_167.
Claiborne, N., Auerbach, C., Lawrence, C., & Schud, Z. (2013). Organizational change: The role of climate and job satis-faction in child welfare workers’ perception of readiness for change. Children and Youth Services Review, 35(12), 2013-2019.
Dahal, R. (2019). Changing role of management accounting in the 21st century. Review Public Administration and Man-agement, 7(2), 1-8.
Drew, S. (1997). From knowledge to action: The impact of benchmarking on organizational performance. Long Range Planning, 30(3), 427_441.
Fei, Y., & Isa, C. (2010). Behavioral and organizational variables affecting the success of ABC success in China. African Journal of Business Management, 4(11), 2302-2308.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable and measurement error. Journal of Marketing Research, 18(1), 39-50.
Fuzi, Z., Habidin, N., Janudin, S., & Ong, S. (2019). Critical success factors of environmental management accounting practices: Findings from Malaysian manufacturing industry. Measuring Business Excellence, 23(1), 1-14. https://doi.org/10.1108/MBE-03- 2.
Gioia, D., & Chittipeddi, K. (1991). Sensemaking and sensegiving in strategic change initiation. Strategic Management Journal, 12(6), 433_448.
Hair Jr, J. F., Babin, B. J., & Krey, N. (2017). Covariance-based structural equation modeling in the Journal of Advertis-ing: Review and recommendations. Journal of Advertising, 46(1), 163-177.
Holmes, J., Pineres, S., & Kiel, L. (2006). Reforming government agencies internationally: Is there a role for the balanced scorecard? International Journal of Public Administration, 29(12), 1125-1145.
Hood, C. (1991). A public management for all seasons. Public Administration, 69(1), 3-19.
Iverson, R., McLeod, C., Erwin, P., & C. S. (1996). The role of employee commitment and trust in service relationships. Marketing Intelligence & Planning, 14(3), 36_44.
Jackson, A., & Lapsley, I. (2003). The diffusion of accounting practices in the new managerial public sector. International Journal of Public Sector Management, 16(5), 359_372.
Jarrar, N., & Smith, M. (2014). Innovation in entrepreneurial organisations: a platform for contemporary management change and a value creator. The British Accounting Review, 46(1), 60-76.
Joshi, P., Bremser, W., Deshmukh, A., & Kumar, R. (2011). Diffusion of management accounting practices in gulf coop-eration council countries. Accounting Perspectives, 10(1), 23-53.
Kaplan, R., & Norton, D. (2001). Transforming the balanced scorecard from performance measurement to strategic man-agement: Pt. I. Accounting Horizons, 15(1), 87_104.
King, R., Clarkson, P., & Wallace, S. (2010). Budgeting practices and performance in small healthcare businesses. Man-agement Accounting Research, 21(1), 40_55.
Klarner, T., & Diefenbach, T. (2011). Employee emotions during organizational change _ Towards a new research agenda. Scandinavian Journal of Management, 27(3), 332_340.
Laitinen, E. (2014). Influence of cost accounting change on performance of manufacturing firms. Advances in Accounting, 30(1), 230-240. https://doi.org/10.1016/j.adiac.2014.03.003.
Langfield-Smith, K. (2009). Management accounting: Information for creating and managing value. Sydney: McGraw-Hill Higher Education.
Le, R., Huyen, M., Thu, T., & Trang, C. (2020). Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management, 7, 1857594.
Leite, A., Fernandes, P., & Leite, J. (2015). Contingent factors that influence the use of management accounting practices in the Portuguese textile and clothing sector. Special Issue: Spanish-Portuguese Scientific Management Confer-ence,(59-77).
Liberatore, M., Hatchuel, A., Weil, B., & Stylianou, A. (2000). An organizational change perspective on the value of mod-eling. European Journal of Operational Research, 125(1) 184_194.
Maiga, A., & Jacobs, F. (2003). Balanced scorecard, activity-based costing and company performance: An empirical anal-ysis. Journal of Managerial Issues, 15(3), 283_301.
Malmi, T., & Brown, D. (2008). Management control systems as a package Opportunities, challenges and research direc-tions. Management Accounting Research, 19(4), 287_300.
Midgley, D., Morrison, P., & Roberts, H. (1992). The effect of network structure in industrial diffusion processes. Re-search Policy, 21(6), 533_552.
Modell, S. (2012). Strategy, political regulation and management control in the public sector: institutional and critical perspectives. Management Accounting Research, 23(4), 278-295.
Nuraddeen, A., Baird, A., & Appuhamilage, B. (2017). The adoption and success of contemporary management accounting practices in the public sector. Asian Review of Accounting, 25(1), 106 - 126: http://dx.doi.org/10.1108/ARA-02-2016-0017.
Oyewo, B. (2022 ). Contextual factors moderating the impact of strategic management accounting on competitive ad-vantage. Journal of Applied Accounting Research, 23, 921–49.
Pavlatos, O., & Paggios, I. (2008). Management accounting practices in the Greek hospitality industry. Managerial Audit-ing Journal, 24(1), 81_98.
Pedroso, E., & Carlos, F. (2020). The effectiveness of management accounting systems in SMEs: A multidimensional measurement approach. Journal of Applied Accounting Research, 21, 497–515.
Pires, R., & Maria-Ceu, G. (2022). The impact of environmental uncertainty on accounting information relevance and per-formance: A contingency approach. Economies, 10, 211.
Rewan, K. D. (2022). Management accounting practices and organizational performance. Problems and Perspectives in Management, 20(2), 33-43. doi:10.21511/ppm.20(2).2022.04.
Rui, P., Maria-Ceu, P., & Catarina, A. (2023). The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty. Journal of Risk and Financial Management, 16, 102. https://doi.org/10.3390/ jrfm16020102.
Saukkonen, N., Teemu, L., & Petri, S. (2018). Utilizing management accounting information for decision-making: Limita-tions stemming from the process structure and the actors involved. Qualitative Research in Accounting & Manage-ment, 15, 181–205.
Sudhashini, N., & Yee, S. (2017). Factors affecting management accounting practices in Malaysia. International Journal of Business and Management, 12(10) , 177-184.
Sulaiman, S., Ramli, A., & Mitchell, F. (2008). What factors drive change in management accounting in Malaysian organ-isations?, Malaysian Accounting Review, 7(1), 61-76.
Tram, E., & Chu, G. (2022). The determinants of the usage of accounting information systems toward operational effi-ciency in industrial revolution 4.0: Evidence from an emerging economy. Economies, 10, 83.
Tuanmat, T., & Smith, M. (2011). Changes in management accounting practices in Malaysia. Asian Review of Accounting, 19(3), 221-242.
Tyler, M. (2005). Benchmarking in the non-profit sector in Australia. Benchmarking: An International Journal, 12(3), 219-235.
Umashev, C., & Willett, R. (2008). Challenges to implementing strategic performance measurement systems in multi‐objective organizations: the case of a large local government authority. Abacus, 44(4), 377-398.
Abernethy, M., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189_204.
Afifa, A., Malik, M., & Isam, S. (2022). Management accounting systems effectiveness, perceived environmental uncer-tainty and companies’ performance: The case of Jordanian companies. International Journal of Organizational Analy-sis, 30, 259–88.
Ahmad, K. (2012). Factors explaining the extent of use of management accounting practices in Malaysian medium.
Antwi, K., Analoui, F., & Nana-Agyekum, D. (2008). Public sector reform in Sub-Saharan Africa: What can be learnt from the civil service performance improvement programme in Ghana? Public Administration and Development, 28(4), 253_264.
Baird, K. (2007). Adoption of activity management practices in public sector organizations. Accounting & Finance, 47(4), 551-569.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic manage-ment accounting. Accounting, Organization and Society, 33, 836-863.
Chenhall, R., & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9(1), 1-19.
Chia, Y., & Koh, H. (2007). Organizational culture and the adoption of management accounting practices in the public sector: a Singapore study. Financial Accountability & Management, 23(2), 189-213.
Chiang, C. (2010). Perceived organizational change in the hotel industry: An implication of change schema. International Journal of Hospitality Management, 29(1), 157_167.
Claiborne, N., Auerbach, C., Lawrence, C., & Schud, Z. (2013). Organizational change: The role of climate and job satis-faction in child welfare workers’ perception of readiness for change. Children and Youth Services Review, 35(12), 2013-2019.
Dahal, R. (2019). Changing role of management accounting in the 21st century. Review Public Administration and Man-agement, 7(2), 1-8.
Drew, S. (1997). From knowledge to action: The impact of benchmarking on organizational performance. Long Range Planning, 30(3), 427_441.
Fei, Y., & Isa, C. (2010). Behavioral and organizational variables affecting the success of ABC success in China. African Journal of Business Management, 4(11), 2302-2308.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable and measurement error. Journal of Marketing Research, 18(1), 39-50.
Fuzi, Z., Habidin, N., Janudin, S., & Ong, S. (2019). Critical success factors of environmental management accounting practices: Findings from Malaysian manufacturing industry. Measuring Business Excellence, 23(1), 1-14. https://doi.org/10.1108/MBE-03- 2.
Gioia, D., & Chittipeddi, K. (1991). Sensemaking and sensegiving in strategic change initiation. Strategic Management Journal, 12(6), 433_448.
Hair Jr, J. F., Babin, B. J., & Krey, N. (2017). Covariance-based structural equation modeling in the Journal of Advertis-ing: Review and recommendations. Journal of Advertising, 46(1), 163-177.
Holmes, J., Pineres, S., & Kiel, L. (2006). Reforming government agencies internationally: Is there a role for the balanced scorecard? International Journal of Public Administration, 29(12), 1125-1145.
Hood, C. (1991). A public management for all seasons. Public Administration, 69(1), 3-19.
Iverson, R., McLeod, C., Erwin, P., & C. S. (1996). The role of employee commitment and trust in service relationships. Marketing Intelligence & Planning, 14(3), 36_44.
Jackson, A., & Lapsley, I. (2003). The diffusion of accounting practices in the new managerial public sector. International Journal of Public Sector Management, 16(5), 359_372.
Jarrar, N., & Smith, M. (2014). Innovation in entrepreneurial organisations: a platform for contemporary management change and a value creator. The British Accounting Review, 46(1), 60-76.
Joshi, P., Bremser, W., Deshmukh, A., & Kumar, R. (2011). Diffusion of management accounting practices in gulf coop-eration council countries. Accounting Perspectives, 10(1), 23-53.
Kaplan, R., & Norton, D. (2001). Transforming the balanced scorecard from performance measurement to strategic man-agement: Pt. I. Accounting Horizons, 15(1), 87_104.
King, R., Clarkson, P., & Wallace, S. (2010). Budgeting practices and performance in small healthcare businesses. Man-agement Accounting Research, 21(1), 40_55.
Klarner, T., & Diefenbach, T. (2011). Employee emotions during organizational change _ Towards a new research agenda. Scandinavian Journal of Management, 27(3), 332_340.
Laitinen, E. (2014). Influence of cost accounting change on performance of manufacturing firms. Advances in Accounting, 30(1), 230-240. https://doi.org/10.1016/j.adiac.2014.03.003.
Langfield-Smith, K. (2009). Management accounting: Information for creating and managing value. Sydney: McGraw-Hill Higher Education.
Le, R., Huyen, M., Thu, T., & Trang, C. (2020). Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management, 7, 1857594.
Leite, A., Fernandes, P., & Leite, J. (2015). Contingent factors that influence the use of management accounting practices in the Portuguese textile and clothing sector. Special Issue: Spanish-Portuguese Scientific Management Confer-ence,(59-77).
Liberatore, M., Hatchuel, A., Weil, B., & Stylianou, A. (2000). An organizational change perspective on the value of mod-eling. European Journal of Operational Research, 125(1) 184_194.
Maiga, A., & Jacobs, F. (2003). Balanced scorecard, activity-based costing and company performance: An empirical anal-ysis. Journal of Managerial Issues, 15(3), 283_301.
Malmi, T., & Brown, D. (2008). Management control systems as a package Opportunities, challenges and research direc-tions. Management Accounting Research, 19(4), 287_300.
Midgley, D., Morrison, P., & Roberts, H. (1992). The effect of network structure in industrial diffusion processes. Re-search Policy, 21(6), 533_552.
Modell, S. (2012). Strategy, political regulation and management control in the public sector: institutional and critical perspectives. Management Accounting Research, 23(4), 278-295.
Nuraddeen, A., Baird, A., & Appuhamilage, B. (2017). The adoption and success of contemporary management accounting practices in the public sector. Asian Review of Accounting, 25(1), 106 - 126: http://dx.doi.org/10.1108/ARA-02-2016-0017.
Oyewo, B. (2022 ). Contextual factors moderating the impact of strategic management accounting on competitive ad-vantage. Journal of Applied Accounting Research, 23, 921–49.
Pavlatos, O., & Paggios, I. (2008). Management accounting practices in the Greek hospitality industry. Managerial Audit-ing Journal, 24(1), 81_98.
Pedroso, E., & Carlos, F. (2020). The effectiveness of management accounting systems in SMEs: A multidimensional measurement approach. Journal of Applied Accounting Research, 21, 497–515.
Pires, R., & Maria-Ceu, G. (2022). The impact of environmental uncertainty on accounting information relevance and per-formance: A contingency approach. Economies, 10, 211.
Rewan, K. D. (2022). Management accounting practices and organizational performance. Problems and Perspectives in Management, 20(2), 33-43. doi:10.21511/ppm.20(2).2022.04.
Rui, P., Maria-Ceu, P., & Catarina, A. (2023). The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty. Journal of Risk and Financial Management, 16, 102. https://doi.org/10.3390/ jrfm16020102.
Saukkonen, N., Teemu, L., & Petri, S. (2018). Utilizing management accounting information for decision-making: Limita-tions stemming from the process structure and the actors involved. Qualitative Research in Accounting & Manage-ment, 15, 181–205.
Sudhashini, N., & Yee, S. (2017). Factors affecting management accounting practices in Malaysia. International Journal of Business and Management, 12(10) , 177-184.
Sulaiman, S., Ramli, A., & Mitchell, F. (2008). What factors drive change in management accounting in Malaysian organ-isations?, Malaysian Accounting Review, 7(1), 61-76.
Tram, E., & Chu, G. (2022). The determinants of the usage of accounting information systems toward operational effi-ciency in industrial revolution 4.0: Evidence from an emerging economy. Economies, 10, 83.
Tuanmat, T., & Smith, M. (2011). Changes in management accounting practices in Malaysia. Asian Review of Accounting, 19(3), 221-242.
Tyler, M. (2005). Benchmarking in the non-profit sector in Australia. Benchmarking: An International Journal, 12(3), 219-235.
Umashev, C., & Willett, R. (2008). Challenges to implementing strategic performance measurement systems in multi‐objective organizations: the case of a large local government authority. Abacus, 44(4), 377-398.