Manuscript Title:

THE IMPACT OF APPLYING FINANCIAL TECHNOLOGY ON IMPROVING MODERN MANAGEMENT ACCOUNTING METHODS

Author:

ALI NASSER KHATTAB, ZULNAIDI BIN YAACOB

DOI Number:

DOI:10.5281/zenodo.19722746

Published : 2026-04-23

About the author(s)

1. ALI NASSER KHATTAB - Universiti Sains Malaysia, Malaysia.
2. ZULNAIDI BIN YAACOB - Universiti Sains Malaysia, Malaysia.

Full Text : PDF

Abstract

The aim of the research is to examine the connection between the independent variables, blockchain and cloud computing, and the dependent variable, modern management accounting methods in Jordanian commercial banks. With a descriptive analytical research technique, the study population involved the employees of departments of financial management, accounting, cost management, and information technology in commercial banks in Jordan. The data were analyzed through SPSS with a valid questionnaire being collected to include 169 individuals and to ascertain the effect of blockchain and cloud computing on the trend of employing modern management accounting tools, namely, target costing, activity-based costing (ABC), and the balanced scorecard (BSC). The findings reveal statistically significant positive values of the effects of both blockchain and cloud computing on the enhancement of these techniques, with the former one being a bit more influential. The results of these studies point to the necessity of implementing financial technology into management accounting processes in order to make them more accurate, transparent, and efficient in terms of making decisions.


Keywords

Financial Technology, Blockchain, Cloud Computing, Modern Management Accounting, Target Costing, Activity-Based Costing (ABC), Balanced Scorecard (BSC), and Jordanian Commercial Banks.