The research looks at the nature of MAS in Jordan, and at its role in enhancing
organizational effectiveness in Jordanian commercial banks. It looks into MAS, their
design, the causes behind their design, the operation of MAS, and subsequently any
effects on OE. The first part of the fieldwork is a case study on one of the nine
Jordanian commercial banks that form the research population. Data was collected
from sixteen personal semi-structured interviews on the different aspects of MAS adopted
in the case study.
The second part of the fieldwork is a survey that covered the remaining eight
Jordanian commercial banks. Data was collected from the eight banks through
personal interviews based on the findings from the case study.
The literature reviewed included areas of management accounting, management
accounting research, management accounting systems, and organizational
A Doctoral Thesis. Submitted in partial fulfilment of the requirements for the award of the degree of Doctor of Philosophy at Loughborough University.