Organizations use management accounting information in a variety of ways, and specifically management accounting information that plays a significant role in the effective management process. In addition, management accounting information contributes to the organization’s performance by giving feedback on carrying out the strategic plans and completing the work, and consequently enhancing the economy of the country. However, new management accounting systems, due to its externally and futureoriented strategic characteristics, (that may avoid many of the weaknesses of conventional management accounting systems) still lack a solid base in empirical studies. The main goal of this research is to determine the effect of Strategic Management Accounting (SMA) on the Jordanian service sector’s performance as one of the emerging economies. This is especially important as service sectors in several countries in the Middle East, including Jordan, have faced a notable decline in their performance. This research uses a quantitative method; the quantitative data was collected via a questionnaire. The total selected sample size for the quantitative approach was 127 companies belonging to the Jordania service sector for the fiscal year 2017. The research found that the Strategic Management Accounting influences the service sector’s performance and therefore that could be used to help the service sector’s managers understand the importance of accounting information for strategic decision making.

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管理会计和服务公司的绩效：新兴经济体的研究

组织以多种方式使用管理会计信息，特别是在有效管理过程中起重要作用的管理会计信息。此外，管理会计信息通过提供有关执行战略计划和完成工作的反馈信息，从而有助于组织的绩效，从而促进国家的经济发展。但是，由于其外部和面向未来的战略特征（可以避免传统管理会计系统的许多弱点），新的管理会计系统在实证研究中仍然缺乏扎实的基础。这项研究的主要目的是确定战略管理会计（SMA）对约旦服务业作为新兴经济体之一的绩效的影响。这一点尤其重要，因为包括约旦在内的中东多个国家的服务业的业绩已显着下降。本研究采用定量方法。通过问卷收集定量数据。定量方法所选择的样本总数为2017财年约旦服务业的127家公司。研究发现，战略管理会计会影响服务业的绩效，因此可以用来帮助服务业的管理者理解会计信息对于战略决策的重要性。通过问卷收集定量数据。定量方法所选择的样本总数为2017财年约旦服务业的127家公司。研究发现，战略管理会计会影响服务业的绩效，因此可以用来帮助服务业的管理者理解会计信息对于战略决策的重要性。通过问卷收集定量数据。定量方法所选择的样本总数为2017财年约旦服务业的127家公司。研究发现，战略管理会计会影响服务业的绩效，因此可以用来帮助服务业的管理者理解会计信息对于战略决策的重要性。