Document Type : Original Research


Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia


This research examined relationship between modern management accounting techniques and industrial companies listed in Amman Stock Exchange (ASE). The questionnaire was used to collect data from 46 companies operating in industrial activities, a total of 152 questionnaires were distributed to employees in the financial business units (FBUs) in the companies, data of 116 questionnaires were used in the analysis process through Smart- PLS software. The results showed that reveals that MMATs had a strongly positive and significant effect on OP.


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