The changing role of management accounting: assessment of the impact of financial and non-financial performance measures usage on organizational performance in Jordan

This thesis investigated the use of the performance measurement system (PMS) within Jordanian industrial companies. Jordan was selected as an exemplar of a Middle Eastern developing nation. The study investigated the extent of the use of thirty performance measures across six categories. The extent of use of the balanced scorecard (BSC) approach was also investigated. Contingency theory was utilised as the theoretical framework to investigate the effect of seven selected factors on the extent of measurement diversity usage. The study also examined the organisational performance impact of using a range of performance measurement dimensions. Finally, the perceived benefits and difficulties of using PMS were identified and analysed. A survey research methodology was used, which involved a quantitative and a partially qualitative approach. Factor analysis, descriptive statistics, correlation and regression analysis were used to analyse the survey data responses to the main questionnaire. The results showed that Jordanian companies use a diverse set of both financial and non-financial measures. Results also indicated that Jordanian companies operate under significant institutional and government controls. Furthermore, the results indicated that some companies use diverse performance measurements to improve their PMS and not as a strategic decision option. Only a minority of companies (35.1%) reported using the BSC approach. Advanced manufacturing technology; differentiation strategy; intensity of market competition; perceived environmental uncertainty; and, workforce diversity were found to be factors affecting the extent of performance measurement diversity usage. The study findings indicated that using non-financial measures, measurement diversity and the BSC contributed significantly toward overall organisational performance. The qualitative interview results identified a range of benefits from using a diversity approach. The results, however, indicated that using such measures effectively is not a straightforward task. There are obstacles that limited the effective use of PMS. Researchers and practitioners, especially in Middle Eastern countries, should consider and build on the findings of this research.

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