تفاصيل الرسالة العلمية

This study aimed to identify the role of management accounting systems in providing financial and non-financial information for management purposes in banks. To achieve this goal, the researcher clarified the impact of each system (activity-based cost system, budgets, balanced score card system, resources planning system) in providing financial and non-financial information for management in commercial banks. A questionnaire was conducted to study the practical part of the research, it was distributed on financial managers, branch managers, and executive managers, (70) questionnaires were distributed, (64) or the received questionnaires were adequate for the analysis, which represent (91.4%) from the total number of questionnaires, the researcher used Statistical Package for Social Sciences (SPSS) to analyze the data statistically, One Sample T-Test was used in examining the hypotheses, the following were the most important findings of the study: 1- There is an impact for activity-based cost system in providing financial and non-financial information for management purposes. 2- There is an impact for balanced score card system in providing financial and non-financial information for management purposes. The most important recommendations were to consider the application of activity-based cost system in Jordanian commercial banks, in which it affects financial and non-financial data, the necessity for applying balanced scorecard system, for its four goals: financial goal, client's card, internal operations card, or innovation and learning card, in which it has a relation with company's strategies, consequently, it has an impact on financial and non-financial data