The Effect of Strategic Management Accounting Practices on Firm Performance in Jordan, the Mediating Role of Supply Chain Management Practices

Yazan  Al-takhaineh; Syamsul Azri  Abdul Rahman; Norizan  Rameli; Rashidah Mohamad  Ibrahim; Wan Mohamad Asyraf  Bin Wan Afthanorhan

Purpose - This study aims to investigate the mediating impact of Role of Supply Chain Management Practices on the relationship between Strategic Management Accounting Practices and Firm Performance. Design/methodology/approach - The research uses quantitative method to test the relationship between strategic Management Accounting Practices, Supply Chain Management Practices, and firm Performance in Jordan, the Mediating Role of Supply Chain Management Practices. The sample consists of 313 managers of manufacturing companies in Jordan. AMOS software is used for regression analysis. Findings- The empirical findings of the study showed that strategic Management Accounting Practices is negatively positively associated firm Performance. Moreover, the findings showed that Supply Chain Management Practices is positively associated with firm Performance. Regarding the mediation role of Supply Chain Management Practices, the results revealed that Supply Chain Management Practices fully mediate the association between strategic Management Accounting Practices and firm Performance. Research limitations– This research was conducted in industry companies in Jordan. However, the companies studied did not have the same product, so the researchers were concerned that this could limit the generalizability of the research findings. In addition, the method of collecting data was done property study where the researchers used data across management units so that it was not an ideal approach to evaluate the impact of SMA on FP. In the future, similar research should also be applied to service companies because it will provide very interesting theoretical and managerial implications. Practical implications: The findings of the current study have implications for providing local businesses and policymakers with tailored insights into the strategic nuances of SMAP and SCMP in the Jordanian context. This research, therefore, serves as a valuable resource for academics, practitioners, and policymakers, fostering a deeper comprehension of the intricate interplay between strategic management accounting practices, supply chain management practices, and firm performance in Jordan.

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(Al-takhaineh et al., 2024)
Al-takhaineh, Y., Rahman, S. A. A., Rameli, N., Ibrahim, R. M., & Afthanorhan, W. M. A. B. W. (2024). The Effect of Strategic Management Accounting Practices on Firm Performance in Jordan, the Mediating Role of Supply Chain Management Practices. International Journal of Academic Research in Accounting Finance and Management Sciences, 14(1), 218–230.

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The Effect of Strategic Management Accounting Practices on Firm Performance in Jordan, the Mediating Role of Supply Chain Management Practices

Yazan Al-takhaineh, Syamsul Azri Abdul Rahman, Norizan Rameli, Rashidah Mohamad Ibrahim, Wan Mohamad Asyraf Bin Wan Afthanorhan

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