Author(s): Mohammad Al Junidi, Lina Warrad
This Study aimed at investigating the effect of implementing the Strategic Management Accounting Techniques (SMATs) on the financial structure of the manufacturing companies listed on the Amman Stock Exchange. To achieve the objectives of the study, a questionnaire was designed as a study tool to know the extent to which (SMATs) are applied. The findings of the Study show a statistically significant effect of the use of Strategic Management Accounting Techniques, combined and individual on the financial structure in the Jordanian public shareholding manufacturing companies listed on Amman Stock Exchange.