Customer Accounting Information And Jordanian Service Companies' Performance: Examining The Role Of Perceived Environmental Uncertainty As A Moderator
Loading...
Date
2012-03
Authors
Al-Mawali, Hamzah Hussein Khalaf
Journal Title
Journal ISSN
Volume Title
Publisher
Universiti Sains Malaysia
Abstract
This study investigated Customer Accounting (CA) information usage and its impact on the performance of services companies operating in Jordan. It was motivated by the scarcity of the empirical attention given to the subject despite the claimed importance placed by CA promoters. This study sought to substantiate its proposition through four research objectives. First, it aimed to evaluate the extent of CA information usage. The second objective was to identify the level of companies' performance. The third objective was to investigate the impact of CA information usage on the companies' performance. The last objective was to determine the moderating effect of perceived environmental uncertainty (PEU) on the relationship between CA information and companies' performance. Based on contingency theory, this study developed the theoretical framework by applying interaction fit. To answer the research questions, the study designed as sequential explanatory study and the data collected in two phases. In the first phase, 106 usable questionnaires were received out of the 172 distributed to managers. The results from the quantitative data, indicated that services companies in Jordan have used CA information ranging from moderate to high extent, and the level of companies' performance ranged between average to high. The results indicated that CA information usage had significantly influenced the organizational performance, also found evidences showing the moderating effect of PEU on the relationship between CA information and organizational performance. The second phase was aimed at validating the quantitative results by seven semistructured interviews. The results from the interviews confirmed and explained the results obtained from the quantitative analysis done in the first phase. The study has revealed several notable developments with regard to CA, PEU, and companies' performance. The results implied that Jordanian services companies' performance were enhanced when they make extensive use of CA information for strategic decisions, under high PEU.
Description
Keywords
Customer Accounting information usage , on the performance of services companies