The impact of continuous auditing on the adoption of modern management accounting methods in the Jordanian public shareholding industrial companies The impact of continuous auditing on the adoption of modern management accounting methods in the Jordanian public shareholding industrial companies

Abstract

The study aimed to identify the impact of continuous auditing on the adoption of modern management accounting methods in the Jordanian public shareholding industrial companies. To achieve the goal of the study, the researcher adopted the descriptive analytical approach. A random sample of (42) individuals was selected from them, the study tool (questionnaire) was distributed to them, and it was processed and analyzed using statistical methods and based on the SPSS software. The study reached a set of results, the most important of which are: the existence of a statistically significant effect at the level of significance (α≤0.05) for continuous auditing in its dimensions.
Continuous real-time audits, proactive auditing models, automation, nature, timing and extent of auditing) in adopting modern managerial accounting methods with their combined dimensions (lean accounting and costing system based on time-oriented activities and balanced scorecard) in the Jordanian public shareholding industrial companies. The study suggested the necessity of adopting modern management accounting methods in the Jordanian public shareholding industrial companies and enhancing the application of the dimensions of continuous auditing.