The study aims to measure the effect of using balanced scorecard (BSC); with its different perspectives on reducing production costs in the Jordanian industrial companies. The study depends on the questionnaire which was addressed to the financial managers, accounting department heads, managerial and costs accountants. The study sample contained (171) employees working in the Jordanian industrial companies. It used the descriptive, analytical, and also the regression analysis methods. The study results showed a significant effect of using the following BSC perspectives (financial perspective, customers' perspective, internal processes perspective, and learning and growth perspective) on reducing production costs in the Jordanian industrial companies. The study recommended that industrial companies should keep paces with the rapid changes taking place in the manufacturing environment, and continuously encourage those companies to innovate their employees.
Several studies have examined the relationship between inventory management and firm performance. However, most of these studies ignore the impact of inventory types on the relationship. Moreover, the relationship is influenced by some factors such as cost of capital which has not been considered. This study examines the moderating effect of cost of capital on the relationship between inventory types and firm performance. The data of 48 firms for the period 2010-2016 which formed 279 firm-year observations were used in this study. With the use of Pearson correlation and panel Generalized Method of Moments (GMM) estimation, the findings show that inventory management with consideration of its types influence firm performance in the long term. In addition, it is also found that cost of capital moderates the relationship between inventory management and firm performance. However, the interaction between cost of capital and inventory types has different implications. It is suggested that firms should consider cost of capital when making decision on inventory types and align their inventory control to fit in to the changes in their business environment.
The study aims to measure the effect of privatisation on improving the financial performance at the Jordanian companies. The study sample consists of six Jordanian companies listed in Amman Stock Exchange (ASE) in 2017, and to achieve the objectives of the study, a model has been developed by using T-test for paired samples, which included many variables and the issuing time of annual financial reports as the dependent variable. The results showed that privatisation programs did help to improve the performance of Jordanian companies, and in its adoption to privatisation policies, the Jordanian companies listed on the ASE need more time to issue public reports, in order to be compared with other sectors. The results of multiple regression analysis showed statistically positive significant effects between the companies profitability, financial companies leverage, and liquidity of companies annual financial reports. The study recommended that Jordanian companies should keep pace with the rapid changes taking place in the companies' environment and encourage innovations for their companies.
This paper explores Impact of information technology on profitability of airlines industry "a case study of Royal Jordanian Airlines, The data collected from the financial statement of Royal Jordanian Airlines is analyzed by using financial and statistical tools. The tools and techniques issued in this study are discussed here. It is very difficult to cover several of aspects of financial management of Royal Jordanian Airlines; hence, focus has been given to study the profitability, capital structure & working capital management.The financial measures of performance are well adequate to monitor returns on IT. This is important as IT specialists always require special measures for IT performance, the current results show that IT do affect the aggregate financial performance measures. Which make them suitable for IT investments assessments?
This study aimed at investigating the applicability of applying commercial banks in Aqaba to the modern methods of accounting information systems in its accounting and usefulness of such data when making decisions related to the interests of the banks and their customers credit and investment interests and achieve client satisfaction, and if there are differences between those banks in the application of those regulations and the degree of utilization. ISSN 1946-052X 2014 www.macrothink.org/ajfa 403 Study sample consisted of (10) commercial banks in the Aqaba Special economic zone, which have been selected based on the level of cooperation we got from the 17 banks. Asian Journal of Finance & AccountingThe study found that the use of modern methods of accounting information systems in banks in the Aqaba Special economic zone have an impact on administrative decisions of the managers. The prepared budget based on modern accounting systems do not provide expected and accurate information to help the credit protection of the bank
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