Shadi Al-Khasawneh - Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia
Wan Endut - Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia
Nik Mohd Norfadzilah Nik Mohd Rashid - 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 ۴۶ companies operating in industrial activities, a total of ۱۵۲ questionnaires were distributed to employees in the financial business units (FBUs) in the companies, data of ۱۱۶ 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.

Modern Management Accounting Techniques, organizational performance, Industrial companies, Amman Stock Exchange