THE IMPACT OF ACCOUNTANT’S PARTICIPATION IN STRATEGIC DECISION-MAKING ON FIRMS’ PERFORMANCE: A CASE OF JORDANIAN ENGINEERING AND CONSTRUCTION SECTOR

Kayed Abd Allah All-Attar, Al-Israa University, Jordan
Abdul Hakim Mustafa Joudeh, Al-Israa University, Jordan
Wael Abdullah Al-Dweik, Al-Israa University, Jordan
Amjad Jamil Al-Shurafa, Majmaah University, Kingdom of Saudi Arabia

Published in

EUROPEAN JOURNAL OF MANAGEMENT
Volume 18, Issue 2, p13-22, June 2018

ABSTRACT

This research paper is based on assessing the impact of accountants’ strategic participation on firm performance. Based on the data of 45 respondents, working in the engineering and construction sector in Amman, the research highlights the importance of accountant’s participation in strategic decision-making and the use of accounting techniques. The quantitative analysis reveals a positive significant impact of AP (accountant participation) on OP (organisational performance), where SP (strategic pricing) and SC (strategic costing) partially mediates the relationship.

Keywords

Accountant, accountant’s participation, strategic decision-making, investment decision, strategic costing, strategic pricing, accounting techniques.


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