Effects of Modern Strategic Management Accounting Techniques on Performance of Commercial Banks in Palestine: An Empirical Study

Journal of Economics, Finance and Accounting Studies

View Publication Info
 
 
Field Value
 
Title Effects of Modern Strategic Management Accounting Techniques on Performance of Commercial Banks in Palestine: An Empirical Study
 
Creator AL Madhoun , Khaled
 
Subject Strategic management accounting techniques (SMAT), Banks’s performance, Strategic management accounting
 
Description This research was conducted to investigate the adoption of Commercial Banks in Palestine with strategic management accounting techniques (SMAT) and to evaluate the influences of SMAT on business performance. The SMAT sub-dimensions were identified as customer-oriented, competitor-oriented, and cost-oriented techniques. Hypotheses were used to investigate the effects of SMAT and sub-dimension usages on the perceived performance of businesses. The data collected from 46 of the participants at Commercial Banks in Palestine were used in the testing of the hypotheses. The findings of the study indicated that the participating businesses had adoption intensity of above average for sixteen out of 17 SMAT and they had over 50% adoption with 12 of these techniques. Though SMAT and cost, customer and competitor-oriented sub-dimensions had meaningfully influenced on performance, the positive relationships and effects were found to be adequate to agree to take the hypotheses. 
 
Publisher Al-Kindi Center for Research and Development
 
Date 2020-06-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://al-kindipublisher.com/index.php/jefas/article/view/1420
 
Source Journal of Economics, Finance and Accounting Studies ; Vol. 2 No. 1 (2020): Journal of Economics, Finance and Accounting Studies; 35-48
2709-0809
 
Language eng
 
Relation https://al-kindipublisher.com/index.php/jefas/article/view/1420/1166
 
Rights https://creativecommons.org/licenses/by/4.0/
 

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