Factors Influencing the Adoption and Implementation of Management Accounting Innovations (MAIs): Evidence from Jordanian Manufacturing Entities

Mar 10, 2017


Published in: International Journal of Economic Research

Publisher: Serials Publications Pvt. Ltd

This study examined the factors that could be impact the way of MAIs implementation within Jordanian entities. Semi-structured interviews were employed in the study in order to determine factors that facilitate, motivate, and create barriers to MAIs implementation. 6 in-depth Face-to-face interviews were conducted in total. Interviewees mentioned that, the significant effects of the following factors in implementation of MAIs namely: Top Management Support, Education of MAIs and Training. During the process of implementing MAIs, the manufacturing entities could be faced problems or difficulties related to change implementation in practice or resistance to change from the employees. The high costs of MAIs implementation, high cost of consultants, are indicated by six companies as the most common barriers encountered during the implementation of MAIs.

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