Responsibility Accounting, Target Costing And Business Performance: The Role Of Risk Management As Mediator

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dc.contributor.authorAbu Afifa, Malik Muneer Mahmoud
dc.date.accessioned2019-01-22T07:14:44Z
dc.date.available2019-01-22T07:14:44Z
dc.date.issued2018-02
dc.description.abstractThe crises that affected Jordanian business environment were a wake-up call for its financial institutions sparking concern on the issues of risk and performance. In Jordan, various instructions and circulars have been issued by the Central Bank of Jordan as part of the government‘s initiative to ensure good control and performance, causing the financial institutions to give more serious attention towards their management accounting and risk management practices. The present study focuses on two prominent management accounting practices i.e. responsibility accounting and target costing. There are two main objectives of this study, firstly, to examine the direct relationship between responsibility accounting and target costing and business performance (financial performance and non-financial performance). Secondly, to examine the indirect relationship between responsibility accounting and target costing and business performance (financial performance and non-financial performance), incorporating risk management practice as a mediator. Based on contingency theory, the present study aims to identify how management accounting practices can enhance business performance through risk management practice as the ‗fit‘ factor. The survey respondents of this study are 102 Chief Financial Officers (CFOs) or Financial Managers from financial institutions in Jordan and the model of the study was evaluated using Statistical Package for the Social Sciences (SPSS) with smart Partial Least Squares (PLS).en_US
dc.identifier.urihttp://hdl.handle.net/123456789/7627
dc.language.isoenen_US
dc.publisherUniversiti Sains Malaysiaen_US
dc.subjectResponsibility accounting, target costingen_US
dc.subjectand business performanceen_US
dc.titleResponsibility Accounting, Target Costing And Business Performance: The Role Of Risk Management As Mediatoren_US
dc.typeThesisen_US
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