Author(s): Abdul Aziz Saymeh
This study aimed to know the effect of selected management accounting tools on financial performance. The study population consisted of (43) industrial companies listed on the Amman Stock Exchange (ASE) at the end of (2020). Study questionnaires were distributed to the financial managers and accountants working in these companies, 100 questionnaires were retrieved, (96) of which were valid for analysis.
To test the study hypotheses, the researchers had used (SPSS) statistical program. The study outcomes showed that there were significant positive effects of: Just in time, and Quality costs on the financial performance of tested companies, while there were no significant effects for the Value chain, and Target Costing on the financial performance of the tested companies.v