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Comprehensive Study on Strategic Management Accounting Techniques in Jordan Banks


Affiliations
1 Department of Accounting, Irbid National University, Irbid, Jordan
     

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There are many types of Strategic Management Accounting Techniques (SMA) that are used in many companies around the world. These techniques are ABC, COQ, SCM, VCC, BSC, EMA, benchmarking, CPA, valuation of customer assets, competitor position monitoring, competitor cost assessment, and customer lifetime value, Life Cycle Costing (LCC),Target cost, Attribute cost. In this paper, we make a comprehensive study on managements cost techniques that are used in Jordan Banks. We held our methodology by questionnaires that have been sent to one of the biggest banks in Jordan in which is the Jordan Housing bank. The results shows that 5 of 15 SMA that have the strong agree of usage, while 2 have partial agree of usage in this bank.

Keywords

Strategic Management Accounting Techniques (SMA), Banks, Jordan, ABC, VCC.
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  • Comprehensive Study on Strategic Management Accounting Techniques in Jordan Banks

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Authors

Mohammad A. Shehadeh
Department of Accounting, Irbid National University, Irbid, Jordan

Abstract


There are many types of Strategic Management Accounting Techniques (SMA) that are used in many companies around the world. These techniques are ABC, COQ, SCM, VCC, BSC, EMA, benchmarking, CPA, valuation of customer assets, competitor position monitoring, competitor cost assessment, and customer lifetime value, Life Cycle Costing (LCC),Target cost, Attribute cost. In this paper, we make a comprehensive study on managements cost techniques that are used in Jordan Banks. We held our methodology by questionnaires that have been sent to one of the biggest banks in Jordan in which is the Jordan Housing bank. The results shows that 5 of 15 SMA that have the strong agree of usage, while 2 have partial agree of usage in this bank.

Keywords


Strategic Management Accounting Techniques (SMA), Banks, Jordan, ABC, VCC.