Management accounting practices: a case of Jordanian manufacturing companies / Shamsi S. Bawaneh.

The study aims to report the importance and current use of management accounting practices in textbooks and the broader literature. Data was generated using a questionnaire, which was conducted on a sample of 30 manufacturing companies in Jordan. Descriptive statistics on the usage of individual practices provide the basis for discussion. The results showed that the respondents perceived Management Accounting Practices (MAPs) to obtain relevant information for proper decision making. Several factors, including nature of the business, type of information needed for making decisions, and utilization of existing resources, affect the choice of MAPs used by the manufacturing companies. The study has shown that MAPs supported the organizational structure and management accounting processes. Management accounting can provide relevant information for capital investment decisions, which allow accountants to produce discounted cash flow, payback period, and accounting rate of return

The Impact of Corporate Governance Application on Financial Performance of the New Ventures Jordanian Companies

This Study aims to investigate the impact of the application of Corporate Governance (CG) rules on the performance of Jordanian listed companies that consider new ventures by analyzing their annual reports for the year 2013 produced by targeted companies or provided by Amman Stock Exchange (ASE). To achieve the objectives of the study, this research adopted a survey to find the extent of application of the rules of CG guidelines issued by the Amman Securities Commission (ASC) as an indicator to measure the application of CG rules. The findings of this study indicate a strong commitment to CG and all targeted companies disclosed information about the Board of Directors of a shareholding company. In regards to General Assembly meeting, a moderate commitment was indicated. Furthermore, the results of this study indicate   a weak application for CG relate to the Shareholders' Rights (lowest among all investigated rules), and the commitment to issues related to Transparency and disclosure is still weak. Finally, the results show that no associations are exist between the company`s performance “ROA, ROE and EPS” and the reporting of the company CG application. Keywords: Corporate Governance; Governance Practices; Corporate Governance Index; Financial Performance; New Ventures; Jordan

Time Management Practices and Job Satisfaction: A Case of Private University

This paper examines the time management practices in a private higher education institution in Jordan. The data are generated by questionnaire which was informed by preliminary interviews. Further interviews were carried out to aid interpretation of the responses. Descriptive statistics on the importance and frequency of use of individual practices provide the basis for discussion. The findings in regards to the demographic variable (gender), females are satisfy with their jobs and using time management mechanics more than males, and have more ability than males to organize their activities in the work environment. Males have control over their time and have a habit of setting goals and priorities more than females. Also, the results indicate that both males and females personalities are equally the same which they are “open to a new experience”. The results of the regression analysis show there’s a significant relationship between time management mechanics and job satisfaction, and no significant relationship between both “goal setting and priorities” and “preference of organization” and job satisfaction. Also, the personality variables have no significant relationship wish job satisfaction. Furthermore, the correlation results show that job satisfaction had significantly positive relationships with goal setting and priorities, and time management mechanics. Also job satisfaction was significantly associated with preference of organization. Though according to the results the time management behavior TMB is highly correlated with job satisfaction, hence the people who have job satisfaction are highly using time management behavior. Time management practices are used but there are indication of likely increased the relationship between time management behavior and job satisfaction. As a result, time management mechanics should encourage in the work environment but more research is needed especially the case study approach. The survey provides a unique detailed examination of actual time management practices and an indication of future trends. Keywords: Time Management, Time Management Practices, Job Satisfaction, Higher Education Institution, Jorda