1.2 these changes enhance performance directly and indirectly.

1.2 Problem statement

 Across the world, Modern Management Accounting
Techniques (MMATs) are gaining importance in the perception of practicing
managers and policy makers for to taking part in the strategic planning process
of an organization, to better organizational performance (Van der Poll &
Ndwiga, 2013). Ghasmei et al. (2015) indicates that competition forces
companies to modify in their strategy and this in turn results in the change in
management accounting techniques these changes enhance performance directly and
indirectly. Hence, managers should use management                                                                                      
accounting techniques to enable them to detailed analysis of their
activities and determine the information necessary to improve performance of
their organization (Agu et al.., 2016). 

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Contingency theory, suggested the concept of fit between organizational
factors and contingency factors, is often used to explain the implement
Management Accounting Techniques (MATs) in organizations (Ajibolade, 2013). It
has been used to identify the factors that have an impact on the effectiveness
of a MATs, an interaction between MATs, contingent factors and organizational
performance (Abdel-Kader and Luther, 2008; Ayadi & Affes, 2014).  Otley (1980) indicate the control sub-system
must match the contingent factors affecting this particular organization, to
encourage beneficial performance. Thus, it is expected that contingency changes
because adjustments in organizational structure, implies that organizational
performance could be improved (Al-Mawali, 2015; Junqueira et al., 2016).

Although management accounting (MA) research based on contingency theory
has a long tradition, it has been confirmed by a stream of recent calls for
additional research in order to enhance the understanding of potential
contingency factors which explain the adoption of MATs because the existing
empirical studies have not been able to paint a clear picture of the
relationship between contingent factors and management accounting practice
because they neither studied all the dimensions of this relationship nor
produced consistent findings ( Haldma & Lääts, 2002 ; Tuan Mat, 2010 ; Islam
&  Hu, 2012
; Alimoradi & Borzoupour, 2017).

Prior research works on the MATs, Ayedh and Eddine (2015), Agu et al.
(2016), Nouri and Soltani (2017) and Ahmad (2017) have revealed that a positive
relationship between implementation the techniques and improve the
organizational performance based on the contingency theory, that need to be enhanced through further
research. Numerous researches underline the need to explore how the internal
and external dynamics of an organization would shape the importance and use of
MATS and its interplay to organizational performance Jusoh (2010), Ojra (2014) and Al-Mawali (2015). Organizational performance may be an
outcome factor of management accounting (Tuan Mat, 2010)  Thus, this study attempts to explore the use of MATs as well as the
relationships between the usefulness of contingent factors and MMATs, and their
influence on organizational performance in a developing country, namely Jordan.

In Jordan, Statistics available Jordan Securities Commission (JSC) have
shown most organizations have continued to register declining performance (JCI,
2015). Most of the research works which have been carried out in the Jordanian
for extent adopted the companies on modern management accounting techniques
Al-Khadash and Feridun (2006), Al-Khadash and Nassar (2010), Alnawaiseh (2013) and
Hardan and Shatnawi (2013) affirm weakness implementation the companies for
modern techniques. This studies also called for further research to investigate
management accounting techniques to assess the impact of several contextual
factors on their usage and relation its on organizational performance (Al-Mawali,
2015). Sawalqa (2011) called For investigate the use of innovative management
practices and the relationship between performance measures in Jordan, based on
incorporate additional contextual factors such as government procedures,
ownership structure and organizational structure.

 This study incorporates a diverse
set of modern management accounting techniques to assess the extent of their
usage and to determine the actual impact it on organizational performance in
Jordanian industrial companies listed in Amman stock exchange, based on
perspectives balanced scorecard which one of the most popular management tools that is
well known and understood as a comprehensive tool to evaluate performance in the
management literature (Molina et al., 2014; Nazari, 2014). Also, in line with
decision Jordan securities commission in 2015 binding the companies listed in
Amman Stock Exchange implementation BSC (JSC, 2016).Similarly, this research
seeks to contribute to the development of knowledge in the field of management
accounting in Jordan as a developing country and to encourage further research
in the area.

Finally, the
associated difficulties and perceived benefits of modern management accounting
techniques are important issues overlooked by previous researches. This thesis
posits that it is necessary to identify the main purposes, benefits and
difficulties of using modern management accounting techniques in Jordan. Thus,
consistent with the limited researches, Nassar et al. (2011) Rababa’h (2014)
and Hasan (2017) that has partially investigated these issues, this study uses
a quantitative approach and qualitative approach
to investigate the perceived benefits for using modern management accounting
techniques and identify the main difficulties that Jordanian companies for
applying it and to derive suggested solutions for these difficulties.