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Asian Journal of Management
Year : 2017, Volume : 8, Issue : 2
First page : ( 353) Last page : ( 356)
Print ISSN : 0976-495X. Online ISSN : 2321-5763.
Article DOI : 10.5958/2321-5763.2017.00054.3

Comprehensive Study on Strategic Management Accounting Techniques in Jordan Banks

Shehadeh Mohammad A.*

Department of accounting, Irbid National University, Irbid, Jordan

*Corresponding Author E-mail: sh7adeh1990@hotmail.com

Online published on 17 July, 2017.


There are many types of Strategic Management Accounting Techniques (SMA) that are used in many companies around the world. These techniques are ABC, COQ, SCM, VCC, BSC, EMA, benchmarking, CPA, valuation of customer assets, competitor position monitoring, competitor cost assessment, and customer lifetime value, Life Cycle Costing (LCC), Target cost, Attribute cost. In this paper, we make a comprehensive study on managements cost techniques that are used in Jordan Banks. We held our methodology by questionnaires that have been sent to one of the biggest banks in Jordan in which is the Jordan Housing bank. The results shows that 5 of 15 SMA that have the strong agree of usage, while 2 have partial agree of usage in this bank.



Strategic Management Accounting Techniques (SMA), Banks, Jordan, ABC, VCC.


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