أثر تقنيات المحاسبة الادارية الاستراتيجية في تحسين جودة التقارير المالية دراسة ميدانية على الشركات الاردنية لصناع الادوية البشرية The Impact of Strategic Management Accounting Techniques in Improving the Quality of Financial Reporting A Field Study on Jordanian Human Pharmaceutical Industrial firms

العاني, سمير شاكر محمود (2015) أثر تقنيات المحاسبة الادارية الاستراتيجية في تحسين جودة التقارير المالية دراسة ميدانية على الشركات الاردنية لصناع الادوية البشرية The Impact of Strategic Management Accounting Techniques in Improving the Quality of Financial Reporting A Field Study on Jordanian Human Pharmaceutical Industrial firms. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to investigate the impact of Strategic Management Accounting Techniques in Improving the Quality of Financial Reporting. The study population and sample consisted of all Jordanian Human Pharmaceutical Industrial firms listed in the Jordanian Association of Pharmaceutical Manufacturers in (2014 - 2015) which are (15) firms. While the Unit of Analysis included financial managers and accountants working in Jordanian Human Pharmaceutical Industrial firms listed in the Jordanian Association of Pharmaceutical Manufacturers amount (137) personal. To achieve the study objectives the study used descriptive analytical method in addition used of multiple regression analysis to test the hypotheses of the study. The study reached number of results: there is a significant impact of Benchmarking Technique in Improving the Quality of Financial Reporting at level (  0.05) and there is a significant impact of Benchmarking Technique in Improving the Quality of Financial Reporting from Relevance and Understandability at level (  0.05). The study recommended that the need to provide modern technological environment for linking the strategic management accounting techniques with different accounting systems in Jordanian Human - ف - Pharmaceutical Industrial firms. Conduct studies and research in cuttingedge methods of modern systems for strategic management accounting and try to link them with ccounting systems, so as to accommodate the environmental variables. Keywords: Strategic Management Accounting Techniques, Quality of Financial Reporting and Jordanian Human Pharmaceutical Industrial firms.

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