Purpose

This study aims to investigate the relationship between management accounting systems effectiveness (MASE) and company performance and then it examines the role of perceived environmental uncertainty as a moderator on this relationship. It provides empirical evidence from a developing market, especially from the Jordanian market.

Design/methodology/approach

This study is based on collecting its data using a quantitative method to assist in explaining and interpreting the results, whereby the study data were collected through a survey design approach using a questionnaire method to achieve the objectives of the study. The population of this study included all Jordanian companies listed on the Amman Stock Exchange (ASE) at the end of 2019, a total of 187 companies. Therefore, the study sample consists of all these companies (a completely sensuous population) which are listed on ASE at the end of 2019.

Findings

The findings of this study offered that two informational characteristics of MASE, namely, timeliness and integration, have a significant impact on the financial performance and other characteristics have no impact on the financial (FP) and nonfinancial (NFP) performance. The informational characteristics of management accounting systems complement each other to ensure the MASE in the company, where the relationship between MASE proxied by four informational characteristics together and FP as well as NFP, were highly significant. Additionally, the findings documented that perceived environmental uncertainty, namely, customer uncertainty, competitor uncertainty and technology uncertainty separately do not moderate the relationship between MASE and company performance (both FP and NFP).

Research limitations/implications

The findings of this study shape the way for more thorough studies into monitoring MASE. Nevertheless, to start efficient decisions, managers need to comprehend the interaction of the MASE with other factors. All these considerations need to be comprehended both for and against the performance. Finally, this study addressed important issues that have practical management value. However, it is limited to a sample from one country. Future research would be interesting to study different businesses and cultural settings to enhance the theoretical and practical contributions of the study’s findings and conclusions. To be more specific, further study should have a wider view of the determinants of performance by containing economic factors in different areas such as the MENA region.

Originality/value

To the best of the knowledge, this is the first study of Jordan to examine the relationship between MASE and company performance from two sides (namely, financial and non-financial performance), moderated by perceived environmental uncertainty. As such, the study raises significant findings drawing attention to management accounting systems and the role of management accounting systems in Jordan.

中文翻译：

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管理会计系统的有效性、感知的环境不确定性和公司绩效：约旦公司的案例

目的

本研究旨在调查管理会计系统有效性 (MASE) 与公司绩效之间的关系，然后检验感知环境不确定性在这种关系中的调节作用。它提供了来自发展中市场，尤其是约旦市场的经验证据。

设计/方法/方法

本研究基于使用定量方法收集其数据，以帮助解释和解释结果，其中研究数据是通过使用问卷调查方法的调查设计方法收集的，以实现研究目标。本研究的对象包括 2019 年底在安曼证券交易所 (ASE) 上市的所有约旦公司，共 187 家公司。因此，研究样本由 2019 年底在 ASE 上市的所有这些公司（完全感性的群体）组成。

发现

本研究的结果表明，MASE 的两个信息特征，即及时性和集成性，对财务绩效有显着影响，而其他特征对财务（FP）和非财务（NFP）绩效没有影响。管理会计系统的信息特征相辅相成，保证了公司的MASE，以四种信息特征共同代表的MASE与FP和NFP的关系非常显着。此外，研究结果表明，感知的环境不确定性，即客户不确定性、竞争对手不确定性和技术不确定性分别不会调节 MASE 与公司绩效（FP 和 NFP）之间的关系。

研究限制/影响

这项研究的结果为更深入地研究监测 MASE 奠定了基础。然而，为了开始有效的决策，管理者需要理解 MASE 与其他因素的相互作用。所有这些考虑因素都需要被理解为支持和反对性能。最后，本研究解决了具有实际管理价值的重要问题。但是，它仅限于来自一个国家的样本。未来的研究将很有趣，以研究不同的企业和文化环境，以增强研究结果和结论的理论和实践贡献。更具体地说，进一步的研究应该通过包含不同地区（例如中东和北非地区）的经济因素来更广泛地了解绩效的决定因素。

原创性/价值

据了解，这是 Jordan 首次从两个方面（即财务和非财务绩效）检验 MASE 与公司绩效之间的关系，并受到环境不确定性的影响。因此，该研究提出了重要的发现，引起了人们对管理会计系统和管理会计系统在约旦的作用的关注。