Author(s): Salam Nawaf Almoumani, Issa Mahmoud Tarawneh, Husam Althnaibat
This study aimed to figure out the impact of the Strategic Management Accounting Techniques (SMATs) on achieving the Competitive Advantage (CA) in the Jordanian Public Industrial Companies. To achieve the objectives of the study, the descriptive analytical approach and social surveys were used and questionnaires were prepared and distributed to all the financial managers in the Jordanian public industrial companies. They were sent to (80) managers where (75) of them were subject to study by 93.8% after being chosen through the simple, random method. The study concluded many results, most important of which are: The level of the SMATs in the Jordanian public companies was high. The level of the competitive advantage dimensions in the Jordanian public industrial companies was high. There was an impact for the SMATs on the achievement of the competitive advantage, where it explains (66.1%) of the variance in achieving the competitive advantage. The study provided many recommendations, most important of which was the need to provide a modern technological environment for linking the modern SMATs with the different accounting systems in the Jordanian industrial companies, and conducting studies and research in the advanced methods and modern systems of the strategic management accounting and trying to link them to the accounting systems in general in order to accommodate the environmental variables.