تفاصيل الرسالة العلمية

This study aimed to find out the extent of awareness of the Jordanian industrial public shareholding companies of the method of accounting for material flow costs.To achieve the goal of this study, a questionnaire was developed as a main tool for collecting data, consisting of three areas It is a waste cost analysis, a tool to improve physical efficiency, and a tool for improving environmental performance.The study population was the Jordanian public shareholding industrial companies listed in the Securities Depository Center, and their number is (56) companies. As for the study sample, it consisted of a random sample from the accounting department staff that included financial managers, internal auditors and accountants in the current Jordanian public shareholding industrial companies, and the number was (36) companies listed on the Amman Stock Exchange.Where the researcher distributed (90) questionnaires to workers in accounting departments from the sample of the study, and accordingly (84) questionnaires were retrieved and the valid ones for analysis were (78) questionnaires, i.e. 86.6% of the questionnaires distributed to the sample members.Many statistical methods were used to analyze the data, including the central tendency methods, the Cronbach alpha test, the torsion test, flatulence, and the t-test for the average of one sample.The most important finding of this study is that the Jordanian industrial public shareholding companies realize the importance of the method of accounting for material flow costs as a tool to improve environmental performance.The study recommends the necessity of conducting studies on the same topic that the current study dealt with, with the same variables, in order to verify their conformity with the findings of the current study