The role of management accounting systems in enhancing organisational effectiveness in Jordanian commercial banks

The research looks at the nature of MAS in Jordan, and at its role in enhancing organizational effectiveness in Jordanian commercial banks. It looks into MAS, their design, the causes behind their design, the operation of MAS, and subsequently any effects on OE. The first part of the fieldwork is a case study on one of the nine Jordanian commercial banks that form the research population. Data was collected from sixteen personal semi-structured interviews on the different aspects of MAS adopted in the case study. The second part of the fieldwork is a survey that covered the remaining eight Jordanian commercial banks. Data was collected from the eight banks through personal interviews based on the findings from the case study. The literature reviewed included areas of management accounting, management accounting research, management accounting systems, and organizational effectiveness.