The Extent of Applying Strategic Management Accounting Tools in Jordanian Banks

Musa Abdel Latif Ibrahim Alnawaiseh


The study aims to know the extent of applying strategic management accounting tools in Jordanian banks. The
tools that this study tested are; Activity Based Costing, Benchmarking, Competitor Analysis, Valuing
Customers, Integrated Performance Measurement, Life Cycle Costing, Cost of Quality, Brand Value Monitoring,
Managing and Budgeting, Strategic Pricing, Target Costing, Value Chain Costing and Balanced Scorecard.

To analyze the responses of the respondents (employees) in these banks, and the effect of the employees’
demographic characteristics on perceiving the importance of applying these tools of decision making, the
researcher used descriptive and analytical statistics, such as one sample T-test and one way ANOVA.

In this study the researcher has found that Jordanian banks use traditional management accounting; they don’t
use strategic management accounting and its tools.

It is recommended that Jordanian banks train their employees in using strategic management accounting tools,
that are based on the findings of this study to improve overall strategic performance.

Full Text:



Copyright (c) 2013 International Journal of Business and Management

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online) Email:

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.