The effect of using balanced scorecard (BSC) on reducing production costs in the Jordanian industrial companies

Bataineh, Ashraf; Shwiyat, Ziyad AL-; Alrjoub, Ashraf Mohammad Salem

doi:10.24052/jbrmr/v13is03/art-17

Cited by 11 publications

(9 citation statements)

References 13 publications

(8 reference statements)

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“…Data were collected from the yearly reports of all Jordanian industrial companies listed in Amman Stock Exchange (ASE) during the period (2014-2018) (www.ase.com.jo/2019), and these companies represented a clear society for this study, where this sector was selected due to its significance in supporting the Jordanian economy (Bataineh, 2018), and the number of listed companies in this sector amounted to (52) companies by the end of (2018).…”

Section: Sample Characteristics and Data Collectionmentioning

confidence: 99%

Does Auditing Committee Characteristics Enhance Corporate Value? Evidence From Jordan

Bataineh

Soumadi²

2020

IJFR

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The study aims to investigate the effect of auditing committee characteristics, represented in the auditing committee characteristics (size, independence, activity, financial expertise) on the enhancement of corporate value, for a sample of 47 Jordanian industrial companies listed at Amman Stock Exchange (ASE) during the period of (2014-2018). To achieve this goal, corporate value was measured using the return on assets (ROA) in addition to using the Pooled Data Regression. Study found a positive relationship between the auditing committee characteristics (size, activities, independence) and corporate value in the Jordanian industrial Companies, but didn't find a positive relationship between the financial expertise variable of auditing committee and the corporate value. Based on the study results, researchers made a number of recommendations that include: researchers and academic staffs must study in the future researches some of the other variables, such as the diversity of management committee, disclosure, transparency, and auditing fees in order to enhance corporate value.

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Section: Sample Characteristics and Data Collectionmentioning

confidence: 99%

Does Auditing Committee Characteristics Enhance Corporate Value? Evidence From Jordan

Bataineh

Soumadi²

2020

IJFR

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“…In recent years, Bataineh (2018) showed that the use of IT can reduce the labor time, thereby decreasing the overall costs.…”

Section: 1mentioning

confidence: 99%

The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq

Alfartoosi¹,

Jusoh²,

Mohsin³

et al. 2021

AJBOR

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E- accounting within the company add value to the company, such as high quality, fast decision making, cost reduction and easy to use so as to perform key activities in value chain effectively and efficiently, improve quality and improve efficiency (Suzan et al., 2020). Recently, the request to explore online financial transaction have been stipulated due to the soaring impact on the bureaucratic accomplishment (Al-Delawi and Ramo,2020). The existing literature indicates that various studies have been undertaken to examine how e-accounting influence the in-house control system and the concert, in the various theoretical frameworks. Nevertheless, researches which investigate the different magnitudes of e-accounting is relatively low. Only a few studies have examined the e-accounting characteristics on internal control system as well as its performance. Additionally, there seems to be a lack of research exploring how the above relationships are affected by the constructs. The current study, therefore, explores the link between the quality of information, cost savings, quick decision-making and easy to use by using e-accounting to tract the control system the inside the company and its performance. The relationship between the control system in the company and its output is explored by the current research. The research model comprises of a list presumption which is used to investigate the outcomes, and 345 accountants working at the commercial SME in Iraq are involved as the respondents. The analysis is conducted through Smart PLS to confirm that the e-accounting features impact the concert and the efficiency of internal control system positively. The results obtained is noteworthy in the theory and practice through a finer-grained in the understanding of the impact of SME in relation to the characteristics of e- accounting, the control system in the company and its presentation.

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“…Businesses reap importance by adopting E-accounting such as saving time, effort, cost, and this would contribute to improving the performance of these Businesses and strengthening their competitive position in the market, in addition to support cash flows and profitability (Bataineh, 2018;Elessa et al, 2023). Is it possible for Businesses to survive without adopting the E-Accounting?…”

Section: Introductionmentioning

confidence: 99%

The Impact of E-Accounting on Information Security: Evidence from Amman Stock Exchange

Elessa

2023

J. Professional Business Review

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Purpose: The study aims to knowing the impact of applying electronic accounting (E-Accounting) as a modern field on the information security between its protection or violation. Theoretical framework: The main challenge facing the use of electronic accounting is the security of information in shade of switching databases in electronic form more than on paper. Design/Methodology/Approach: In order to achieve study purpose, a questionnaire was designed and distributed to a random sample representing corporations listed in Amman Stock Exchange (ASE). The study used descriptive and analytical statistical measures with using simple and multiple regression and testing targeted hypotheses. Findings: The study found a significant relationship between E-Accounting and information security, the impact was strong and positive, the strongest impact was on integrity followed by control followed by confidentiality. Thus, evidence of multiple regression showed the applying of E-Accounting would protect information and not violate it, as some previous studies noted, however, the simple regression evidence showed at the same time some inverse relationships between some dimensions. The study recommended increasing interest in training and qualification of electronic accounting cadres and working on maintain the confidentiality of information. Originality/Value: This study provides new empirical evidence regarding E-Accounting and information security literature, the main contribution of this study is the information protection is responded due to measurements of E-Accounting.

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The effect of using balanced scorecard (BSC) on reducing production costs in the Jordanian industrial companies

Cited by 11 publications

References 13 publications

Does Auditing Committee Characteristics Enhance Corporate Value? Evidence From Jordan

Does Auditing Committee Characteristics Enhance Corporate Value? Evidence From Jordan

The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq

The Impact of E-Accounting on Information Security: Evidence from Amman Stock Exchange

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