Advances in Management and Applied Economics

An Empirical Assessment of Measuring the Extent of Implementing Responsibility Accounting Rudiments in Jordanian Industrial Companies listed at Amman Stock Exchange

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  • Abstract

    Aims: To identify what extent the Jordanian Industrial Companiesfully implement responsibility accounting? To disclose the obstacles that may abstain of full implementation of responsibility accounting rudiments.
    Study Design: Research paper.
    Place and Duration of Study: Jordan. Questionnaire in 2013.
    Methodology: (45) public shareholding industrial companies in Jordan out of (80) in 2013, the final respondents that are subjected to analysis (37) which constitute (46.25%) frompopulation, (82.22%) from the sample size.
    Results:
    The study concluded a set of results: There is partially implementation of responsibility accounting with a percentage of (67.18%), obstacles percentage that ofimplementation is (74.33%). A set of recommendations were proposed for boosting the degree of enhancement of responsibility accounting.