Papers by Dr. Majdi Alkababji
Journal of Lifestyle and SDGs Review, 2024
Objective: The study aims to shed light on the role of artificial intelligence in enhancing the c... more Objective: The study aims to shed light on the role of artificial intelligence in enhancing the competitive advantage of insurance companies listed on the Palestine Stock Exchange and as a result promoting innovation.
Theoretical Framework: The study relied on the knowledge-based theory (innovative knowledge), which is difficult to replicate and helps the company become a market leader.
Method: The study used a descriptive-analytical approach And correlation coefficients, with a Random sample consisting of 100 managers and heads of marketing, sales, and customer service departments.
Results and Discussion: The results revealed that the overall degree of artificial intelligence in the sample companies was between moderate and high. The findings confirmed the presence of a positive, statistically significant effect of using artificial intelligence dimensions in enhancing the competitive advantage of insurance companies and therefore promoting innovation.
Research Implications: Based on the aforementioned results, the study recommended expanding investment in artificial intelligence areas while adopting modern marketing approaches in dealing with policyholders. It emphasized the importance of taking into account customers' perspectives and expectations to meet their needs and desires.
Originality/Value: This study contributes to the understanding of how artificial intelligence can be leveraged to enhance the competitive advantage of insurance companies, providing a strategic perspective based on the knowledge-based theory.
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مجلة العلوم الاقتصادية والتسيير والعلوم التجارية, Jun 8, 2021
تهدف هذه الدراسة الى بيان أثر كفاءة ادارة رأس المال العامل على الأداء المالي للشركات الصناعة المد... more تهدف هذه الدراسة الى بيان أثر كفاءة ادارة رأس المال العامل على الأداء المالي للشركات الصناعة المدرجة في بورصة فلسطين حيث قام الباحثان باحتساب مكونات كفاءة إدارة رأس المال العامل كمتغيرات مستقلة، ومؤشر الأداء المالي كمتغير تابع, ومن خلال التحليل أظهرت نتائج الدراسة وجود أثر سلبي بين كل من فترة التحصيل النقدي وفترة دوران المخزون على هامش صافي الربح في حين كان هناك أثر إيجابي لمتغيرات فترة السداد للذمم الدائنة وفترة الدورة النقدية, واوصت الدراسة بضرورة الاهتمام بسياسة التحصيل وسياسة الائتمان من خلال وسائل متعددة اهمها الخصم التجاري للتقليل من فترة التحصيل وفترة دوران المخزون. This study aims to demonstrate the impact of the efficiency of working capital management on the financial performance of industrial companies listed on the Palestine Exchange. The researchers calculated the components of working capital management efficiency as independent variables, and the financial performance indicator as a dependent variable. From the cash collection period and the inventory turnover period on the net profit margin, while there was a positive effect of the variables of the repayment period for accounts payable and the cash cycle period.
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Al-Balqa Journal for Research and Studies , 2012
This study was to shed light on the extent of use Activity-Based Costing system that applied by i... more This study was to shed light on the extent of use Activity-Based Costing system that applied by industrial public shareholding companies in the environment of Jordan as one of the latest developments in accounting and management used in many of the world's powerful and influential companies, Many studies proved that adoption of this system will raise the competitiveness, productivity, efficiency, continuous improvement of quality, and reduce the costs of industrial and service companies alike. It also aimed to examine whether the use of Activity-Based Costing system has impact on improving the financial performance of the company.
The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the activity-based costing system, The study sample was composed of 15 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009).
Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study.
The results showed a statistically significant positive relationship between the basic elements application collectively of activity-based costing system and the variables of enabling conditions of success among industrial public shareholding companies. There is no effect of the basic elements application collectively of activity-based costing system on improving the financial performance among industrial public shareholding companies. In light of the results of the study, the researcher recommends companies that seek to use the activity-based costing system should plan the possibility of application through studying the enabling conditions of success which represents justifications and reasons to use the system, to avoid failure as a result of using the system.
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ARAB JOURNAL OF ADMINISTRATION, 2022
The purpose of this study is to identify the relationship between strategic planning and broadeni... more The purpose of this study is to identify the relationship between strategic planning and broadening the tax base, through measuring the practice of strategic planning in the income tax departments, and the means of broadening the tax base. In order to achieve the objectives of the study the researchers have designed a questionnaire that was distributed to all income tax officials in the West Bank, who have already obtained the permission of tax estimator who are (135) officials, (96) valid statistical analysis were recovered.
The results showed that the degree of strategic planning in income tax is medium. And that there is a direct correlation between (analysis of the external environment, internal environment analysis, strategic objectives, strategic plan) and broadening the tax base proxy by (reducing tax evasion, reduce and simplify the procedures, encourage voluntary compliance, increased the receipt of custom to the public treasury, tax awareness), And also, that there is no statistical relationship between vision and mission and broadening the tax base.
The researchers have presented a set of recommendations including: General management should adhere to income tax preparing strategic plans and without linking it to external funding, and providing advanced information systems that contribute to the formation of a database established for the strategic planning process (external environment, internal environment), to provide potentials and resources that are essential to the implementation of the strategic planning in addition to paying attention to aspects of implementation and control over strategic plans, the strategic plan should include detailed mechanisms and specific also a clear framework Schedule and monitor their implementation to expand the tax base by reducing tax evasion, reduce and simplify the procedures, encourage voluntary compliance, tax awareness.
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Arab Administrative Development Organization- ARADO, 2019
The study aimed to demonstrate the role of commitment to the ingredients of corporate governance ... more The study aimed to demonstrate the role of commitment to the ingredients of corporate governance and its relationship to restrict the earnings management practices in Palestinian shareholding industrial companies, some boards of companies tend to earnings management practices through the influence of the measurement processes and accounting disclosure way that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting alternative. To achieve the objectives of the study the researcher used Jones amended model )Jones, 1991(, )Dechow, et al,1995-1996(, which focuses on measuring the total accruals for the measurement of earnings management practices, corporate governance was measured through a variety of their ingredients proxy by ) Board Independence, Board Size, Board Meeting, Chief Executive Officer)CEO( Duality, Audit Committee Independence(, also been used a group of control variables proxy by ) Firm Size, Leverage, Big 4 Companies )The sample of the study consist of all public shareholding industrial companies, which are about )13( companies, throughout the years 2012-2015. The results of the study revealed that industrial companies have been exercising earnings management during the years of the study, in addition to having variable relationships among corporate governance ingredients and earnings management. The researcher has offered a number of recommendations: The need to preserve the independence of the board of directors, the independence of audit committees and their members who have sufficient the competencies and experiences, there is no CEO duality at the company, in order to reduce the exploitation of managers and their negative practices to the earnings management, and increase the effectiveness of supervision of the financial reporting process.
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JOURNAL OF ADMINISTRATIVE AND ECONOMIC SCIENCES , 2019
This study aims at identifying the integration between Six Sigma approach and Balanced Scorecard ... more This study aims at identifying the integration between Six Sigma approach and Balanced Scorecard (BSC) and its relationship to the financial performance of Palestinian Shareholding Industrial companies. By identifying relationship between the Six Sigma approach and the dimensions of the Balanced Scorecard (BSC) of (Customer perspective, Financial perspective, Learning and development perspective, Internal processes perspective, the Social perspective), it seeks to clarify the effect of using financial performance variables expressed by the proxy of (Sales Size, Return on Assets, Return on Investment, Free Cash Flows) executed on integration. To achieve the objectives of the study, the descriptive analytical approach has been used. A questionnaire was designed and distributed to administrative employees in the Companies. Thirteen companies have represented the study sample, Eighty-four questionnaires were distributed, and seventy-three questionnaires were collected. The financial statements were also extracted from published financial reports for companies 2017. The findings show that the Palestinian industrial companies apply the integration approach by concentrating companies to take advantage of the benefits generated by integration. It reveals that these benefits increase by the effect of a positive relationship between the Six Sigma approach and the dimensions of the Balanced scorecard, there is the effect of the financial performance variable (Sales Size, Return on Assets and Return on Investment) on the integration of Six Sigma and Balanced Scorecard, and The absence of an effect on the variable (Free Cash Flows). The study concludes with recommending that the participating companies should develop and invest in a base of highly trained personnel on Six Sigma techniques and BSC methodology in order to increase their ability in measuring and improving their performances. It also suggests that the administrative body, especially the senior administration, needs to sensitive and support the application of integration in order to respond to rapidly changing environment.
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Journal of Humanities and Social Sciences (HSS), 2019
The purpose of this study is to identify the relationship between strategic leadership practices ... more The purpose of this study is to identify the relationship between strategic leadership practices and broadening the tax base, through measuring the most important strategic leadership practices in income tax departments, and the means of expanding the tax base. In order to achieve the objectives of the study, the researchers have designed a questionnaire that was distributed to 135 income tax officials in the West Bank who have already obtained the permission of tax estimator. Out of the 135 questionnaires, 96 were valid for statistical analysis.
The results showed that the degree of implementation of strategic leadership practices in the field of income tax is medium. The results also showed that there is a direct correlation between the dimensions of strategic leadership practices and broadening the tax base proxy by: reducing tax evasion, reducing and simplifying the procedures, encouraging voluntary compliance, increasing the receipt of custom to the public treasury, and increasing tax awareness. The researchers have presented a set of recommendations including: establishing mechanisms in the income tax departments that are detailed as well as specifying a clear framework schedule and monitoring its implementation to expand the tax base by: reducing tax evasion, reducing and simplifying the procedures, and encouraging voluntary compliance as well as tax awareness.
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Jordan Journal of Applied Science-Humanities Series, 2019
The study aimed at investigating the reality of forensic accounting and its necessity in Palestin... more The study aimed at investigating the reality of forensic accounting and its necessity in Palestine, and it also aimed at identifying the qualifications and experiences that the forensic accountant should have, and it also aimed to identify procedures, activities, investigations and evaluation techniques that may help the accountant do his roles efficiently. The previous point could be achieved depending on the point of views of the forensic system, the internal and external auditors of public shareholding companies listed in the Palestinian market. The study adopted the analytical descriptive approach in the presentation and analysis of the results. A questionnaire was designed for this purpose, and it was distributed to a sample of (129), of which 105 were retrieved. The results showed that the degree of need for forensic accounting for resolving financial disputes in financial issues was moderate, and courts relied on external auditors and financial arbitrators to resolve financial disputes. The surveyed unanimously agreed that the procedures, activities, investigations and evaluations help the forensic accountant perform well. The results also show that there are statistically significant differences in the role of forensic accounting due to the size of firm. The study suggested a number of recommendations that could contribute to the development of this filed in Palestine.
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Jerash for Researches and Studies (JRS), 2021
The study aims to identify the effect of Audit Committees formation controls proxy by (Independen... more The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX). Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting alternatives. To achieve the objectives of the study the researcher used Jones amended model (Jones, 1991), (Dechow, et al., 1995-1996), which focuses on measuring the total accruals for the measurement of earnings management practices, also been used a group of control variables. The sample of the study consisted of all public shareholding banks, which are about (6) banks, throughout the years 2014-2016. Also, a questionnaire was designed and distributed to financial departments in banks. The results of the study revealed that public shareholding banks have been exercising earnings management during the years of the study, also there are varying effects of the audit committees formation controls on reducing profit management practices, and that there are effect of (the ratio of financial leverage, and the size of the banks) on the earnings Management Practices of banks. The researcher offered a number of recommendations among which banks should pay attention to the audit committees formation controls, as these controls have an effect on reducing the use of discretionary by managements. Also, the study recommended the need for encouraging Palestinian auditing firms to deal with international audit firms, which have the resources, capabilities, reputation, and adheres to strict standards of quality.
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Journal of Finance and Accounting Research (JFAR), 2023
This study aimed to explore the financial soundness of the Palestinian banking sector. It also ai... more This study aimed to explore the financial soundness of the Palestinian banking sector. It also aimed to examine its impact on the market value of banks listed on the Palestine Stock Exchange (PEX) which lists six (6) banks. For this purpose, Financial Soundness Indicators (FSIs) were utilized including capital indicators, asset quality indicators, profitability indicators, and liquidity indicators. The study employed a descriptive analytical approach, utilizing the published financial statements of these banks to calculate the necessary ratios for measuring FSIs. Additionally, publications from the PEX were used to measure market value for the period of 2012-2021. The study revealed several noteworthy findings, including the adherence of listed banks on PEX to the Basel III Committee's regulations regarding FSIs. The data also showed that the Palestinian banking sector ranks at intermediate to advance level in terms of banking safety. Furthermore, FSIs have a significant impact on the market-to-book value ratio.
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European Journal of Accounting, Auditing and Finance Research, 2016
This is an exploratory study designed to investigate the extent of compliance with the requiremen... more This is an exploratory study designed to investigate the extent of compliance with the requirements fair value measurement disclosures in the annual reports of the 48 corporates that were listed on the Palestine Exchange (PEX) in 2014, by firstly sketching a guide of best practices and examining the relationship between the disclosure requirements for fair value measurement and the variables which may determine. In order to achieve the objective of our study, we have developed and utilized a disclosure score called unweighted fair value disclosure index (FVDI) to measure the extent of disclosure made by companies in corporate annual reports, and then using a statistical program to run the Correlations test, and Analysis of variance test. This study reports significant differences in levels of disclosures on fair value measurements, as measured by the mean values of the fair value disclosure index in Palestine. The findings show that, there is correlation between the disclosure requirements for fair value measurement and the explanatory variables (the size of the firm, auditor's type), also there are differences in the level of disclosure requirements for fair value measurement of the firms due to the kind of economic sector. However, that the level of disclosure requirements for fair value measurement evidence a statistically did not significant association with the profitability of the firms.
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European Journal of Accounting, Auditing and Finance Research (EJAAFR), 2014
This is an exploratory study designed to investigate the extent and nature of social and environm... more This is an exploratory study designed to investigate the extent and nature of social and environmental reporting in the annual reports of the 48 corporate that were listed on the Palestine Exchange(PEX) in 2012. Specifically, we examine the relationship between Corporate Social Responsibility(CSR) disclosure and the variables which may determine. In order to do this, we have developed and utilized a disclosure index to measure the extent of disclosure made by companies in corporate annual reports also by using the guidelines (Global Reporting Initiative (GRI-G3)). This study reports significant differences in levels of social and environmental disclosure, as measured by the mean values of the social and environmental disclosure index in Palestine. This study indicates that the level of CSR disclosure is fairly low in Palestine corporations. The findings show that there is correlation between CSR disclosure level and the size of the firm. also there are differences in the level of disclosure of CSR of the firms due to the kind of economic sector. However, that the level of disclosure CSR evidence a statistically did not significant association with the profitability of the firms are listed on the PEX.
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المجلة العربية للعلوم الإدارية=Arab Journal of Administrative Sciences, 2014
اشتملت هذه الدراسة على قمسين: الأول هو الدراسة الوصفية، والتي هدفت إلى استطلاع مدى تطبيق مبادئ ال... more اشتملت هذه الدراسة على قمسين: الأول هو الدراسة الوصفية، والتي هدفت إلى استطلاع مدى تطبيق مبادئ الحوكمة المؤسسية في البنوك التجارية الفلسطينية المحليَة من خلال تكييف نموذج "ليونيس الآسيوي للأوراق الائتمانية (Credit Lyonnais Securities Asia-CLSA) لتصنيف البنوك وفق ثلاثة مستويات للحوكمة المؤسسية (منخفضة , متوسطة , مرتفعة)، والقسم الثاني هو الدراسة التطبيقية، والتي هدفت إلى دراسة أثر الحوكمة المؤسسيَة في تحسين الأداء المالي للبنوك التجارية الفلسطينيَة المحليَة . تضمنت عينة الدراسة سبعة بنوك محليَة توفرت لها البيانات اللازمة للدراسة ، أشارت نتائج الدراسة الوصفية إلى امكانية تكييف نموذج "ليونيس الآسيوي للأوراق الائتمانية" لتصنيف البنوك التجارية الفلسطينية المحليَة وفق ثلاث مستويات للحوكمة المؤسسية حيث لوحظ وجود تباين واسع في مستويات الحوكمة بين بنوك العينة، أما الدراسة التطبيقية فقد أشارت إلى تأثير الحوكمة المؤسسية في ثلاثة مؤشرات للأداء المالي وهي نسبة العائد على الأصول، ونسبة العائد على حقوق الملكية, ونسبة الربح لكل سهم عادي ، بينما لم يكن لها دوراً في نسبة السعر الى ربح السهم؛ وبناء على هذه النتائج أوصت الدراسة بضرورة تطوير نموذج (Credit Lyonnais Securities Asia-CLSA) لقياس الحوكمة المؤسسية لمختلف المؤسسات في فلسطين ،
The study consists of two sections, the first one is the descriptive study which inspect to which extent corporate governance is applied in local Palestinian commercial banks, By adapting the (Credit Lyonnais Securities Asia-CLSA) model For the classification of banks according to three levels of corporate governance institutional ( low, medium, high. And the second section is applied study, which aimed to study the impact of corporate governance on the financial performance of local Palestinian commercial banks. included a sample study of seven local banks vailable her data crisis of the study, The descriptive study’s results showed that There is a possibility to adapt the (Credit Lyonnais Securities Asia-CLSA) model for classification of local Palestinian commercial banks according to three levels of governance institutional, where noted there is a wide variation in the levels of governance between Banks sample, The applied study showed that has indicated to the impact of corporate governance on the three indicators of financial performance is the return on assets, and return on equity, and the profit per share, while the study didn’t find any effect of corporate governance in the price to earnings per share ratio; Based on these Results The study recommended that need to develop a (Credit Lyonnais Securities Asia-CLSA) model to measure corporate governance of the various institutions in Palestine, using what is stated in this study, to be a benchmark standard for the level of corporate governance.
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مجلة جامعة القدس المفتوحة للأبحاث و الدراسات = Al-Quds Open University Journal for Research and Studies., 2014
جاءت هذه الدراسة لتلقي الضوء على مدى استخدام نظام إدارة الجودة الشاملة والذي وصلت إليه الشركات ال... more جاءت هذه الدراسة لتلقي الضوء على مدى استخدام نظام إدارة الجودة الشاملة والذي وصلت إليه الشركات الصناعية المساهمة العامة في البيئة الأردنية, كما هدفت إلى البحث فيما إذا كان لاستخدام نظام إدارة الجودة الشاملة تأثير على تحسين الأداء المالي للشركة.
وقد استخدم الباحث أسلوب المسح الشامل للمجتمع الإحصائي للدراسة المتمثل بكافة الشركات الصناعية المساهمة العامة الأردنية وعبر توزيع الاستبيانات وإجراء المقابلات الشخصية وصولا إلى الشركات المستخدمة لنظام إدارة الجودة الشاملة, والبالغ عددها 25 شركة. أما بالنسبة للأداء المالي فقد تم الحصول على مؤشراته من بورصة عمان ومركز إيداع الأوراق المالية للفترة الممتدة من العام 2005 إلى العام 2009, هذا وقد عمد الباحث إلى إتباع نوعين من المناهج الإحصائية: المنهج الإحصائي الوصفي لبيان ووصف ملامح تركيبة مجتمع الدراسة, والمنهج الإحصائي التحليلي من خلال أسلوب التحليل الملائم لطبيعة الدراسة.
وقد أظهرت نتائج الدراسة أنه لا يوجد أثر لاستخدام أبعاد إدارة الجودة الشاملة على تحسين الأداء المالي في الشركات الصناعية المساهمة العامة. كما ويوصي الباحث إدارات الشركات بضرورة الاستمرار في تطبيق نظام إدارة الجودة الشاملة والالتزام بأبعاده, وأن تغير من قناعاتها ما كان سائدا في السابق, أن تحقيق جودة أعلى يتطلب تكاليف أعلى, بل ان الحقيقة ان تحسين الجودة يضمن الاستغلال والاستخدام الأمثل لطاقات القوى العاملة والآلات والمواد مما يعني خفض التكاليف.
This study was to shed light on the extent of use Total Quality Management system that applied by industrial public shareholding companies in the environment of Jordan. It also aimed to examine whether the use of Total Quality Management system has impact on improving the financial performance of the company.
The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the Total Quality Management system, The study sample was composed of 25 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009).
Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study.
The results showed, there is no effect of using the dimensions of total quality management on improving financial performance in industrial public shareholding companies. And the researcher recommends directors of the companies that they should continue applying the system of total quality management and commitment dimensions, and change of past prevalent beliefs, that achieving higher quality requires higher costs, in fact quality improvement ensures benefiting and optimizing utilization of the energies of manpower, machinery and materials, which means lower costs.
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مجلة العلوم الاقتصادية والتسيير والعلوم والتجارة = Journal of Economic Sciences, Management & Commercial Sciences (JESMCS)., 2021
تهدف هذه الدراسة الى بيان أثر كفاءة ادارة رأس المال العامل على الأداء المالي للشركات الصناعة المد... more تهدف هذه الدراسة الى بيان أثر كفاءة ادارة رأس المال العامل على الأداء المالي للشركات الصناعة المدرجة في بورصة فلسطين حيث قام الباحثان باحتساب مكونات كفاءة إدارة رأس المال العامل كمتغيرات مستقلة، ومؤشر الأداء المالي كمتغير تابع, ومن خلال التحليل أظهرت نتائج الدراسة وجود أثر سلبي بين كل من فترة التحصيل النقدي وفترة دوران المخزون على هامش صافي الربح في حين كان هناك أثر إيجابي لمتغيرات فترة السداد للذمم الدائنة وفترة الدورة النقدية, واوصت الدراسة بضرورة الاهتمام بسياسة التحصيل وسياسة الائتمان من خلال وسائل متعددة اهمها الخصم التجاري للتقليل من فترة التحصيل وفترة دوران المخزون.
This study aims to demonstrate the impact of the efficiency of working capital management on the financial performance of industrial companies listed on the Palestine Exchange. The researchers calculated the components of working capital management efficiency as independent variables, and the financial performance indicator as a dependent variable. From the cash collection period and the inventory turnover period on the net profit margin, while there was a positive effect of the variables of the repayment period for accounts payable and the cash cycle period.
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Business and Economic Research.
The study aimed to assess the influence of corporate governance on social responsibility, applied... more The study aimed to assess the influence of corporate governance on social responsibility, applied on the Palestinian Investment Fund. The study utilized a quantitative analytical approach and gathered essential data from the Investment Fund's annual financial reports spanning the period from 2006 to 2020, available on its official website. The content analysis method, employing a checklist for measuring the social responsibility disclosure index, was applied to the annual financial reports. Data processing was carried out using SATAA. The study's findings revealed that corporate governance, particularly in its dimensions of board size, double CEO, independence, and gender diversity, significantly impacted social responsibility across dimensions combined, including society, environment, employees,
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Central European Management Journal.
The study aimed to identify the role of big data tools and techniques in developing accounting pr... more The study aimed to identify the role of big data tools and techniques in developing accounting practices. The researchers meant to shed light on the accounting opportunities, challenges, and obstacles that Palestinian public shareholding industrial companies face in light of the big data environment and the reflection of its advantages, cost, and analysis on the financial performance of those companies. The study sample included (50) employees of the financial and accounting departments in (13) Palestinian public shareholding industrial companies. A descriptive, analytical method was used and a questionnaire was designed by the researchers to examine the hypotheses of the study and achieve its objectives. The study findings showed the existence of a statistically significant role for the accounting opportunities, challenges, and obstacles facing companies in light of the big data environment. The results also showed that the development of accounting practices and the advantages of big data and its analytics had a positive impact on the financial performance of industrial companies in Palestine. However, the researchers found a role for the high cost and complexity of big data analysis in its adoption by public shareholding industrial companies in Palestine. This paper contributes to the literature related to big data tools and techniques and their role in developing accounting practices and their reflection on financial performance with the possibility of understanding the accounting opportunities, challenges, and obstacles in light of this environment. It provides a better picture of big data analytics and its costs so that companies can effectively adopt it. Moreover, this investigation aims to improve the financial performance of Palestinian industrial enterprises by leveraging the benefits of big data.
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المجلة الأردنية للعلوم التطبيقية= Jordan Journal of Applied Science-Humanities Series, Apr 1, 2022
The study aimed to demonstrate the impact of commitment to implementing corporate governance repr... more The study aimed to demonstrate the impact of commitment to implementing corporate governance represented by the principles :(Ensuring the basis of an effective corporate governance framework, the protection of shareholders and investors, the equitable treatment of shareholders, the role of stakeholders in corporate governance, disclosure and transparency, the responsibilities of the board) on disclosure of social responsibility of the companies listed on the Palestine Exchange. To achieve the study objectives, the researcher designed a questionnaire, and it was distributed to the study population of (49) companies, and the elements of social responsibility were measured by using content analysis through creating an index to measure the level of disclosure of social responsibility in the annual reports to the year 2019 of companies listed on Palestine Exchange. The results showed that the highest percentage of total disclosure of the elements of social responsibility was in the bank sector, and the lowest was in the industrial and investment sectors, and there was a positive impact of some principles of governance represented (Ensuring the basis of an effective corporate governance framework, the role of stakeholders in corporate governance, disclosure and transparency, the responsibilities of the board) on disclosure of social responsibility of the companies. The researcher has offered many recommendations, the most important ones are: enhancing the interest of corporate administrations, especially the industry and investment sectors, with social responsibility and its disclosure, and the necessity of activating the laws governing which oblige companies to apply the principles of corporate governance according to high measurements, and directing companies to disclose social responsibility through the formulation of legal frameworks for social responsibility.
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Dirasat: Administrative Sciences, Jul 1, 2014
هدفت هذه الدراسة إلى التعرف على مدى توافر مقومات تطبيق مدخل التكلفة المستهدفة في الشركات الصناعي... more هدفت هذه الدراسة إلى التعرف على مدى توافر مقومات تطبيق مدخل التكلفة المستهدفة في الشركات الصناعية المساهمة العامة الفلسطينية, وبيان مدى الإدراك لمفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها للحصول على منتجات بأقل التكاليف وبنفس الجودة ولتحسين الربحية, وتوضيح تأثير استخدام مدخل هندسة القيمة على تخفيض تكلفة المنتجات وبالتالي الوصول إلى التكلفة المستهدفة, والتعرف على الصعوبات التي تحول دون تطبيق مدخل التكلفة المستهدفة وأسلوب هندسة القيمة. ولتحقيق أهداف الدراسة قام الباحث بتصميم استبانة, تم توزيعها على المدراء الماليين ورؤساء الحسابات في الشركات والبالغ عددها ( 11 ) شركة, وقد تمثلت عينة الدراسة والتي تجاوبت مع الباحث (9) شركات صناعية مساهمة عامة, والتي خاطبها الاستبيان بواقع استبانة واحدة لكل شركة.
وقد أظهرت النتائج أنه يتوفر لدى الشركات الصناعية مقومات تطبيق مدخل التكلفة المستهدفة, مما يدل على أن الشركات الصناعية الفلسطينية لديها البيئة المناسبة لتطبيق مدخل التكلفة المستهدفة, كما تبين أن الشركات تدرك مفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها ولتحسين الربحية, وأن الشركات تستخدم مدخل هندسة القيمة لتحقق تخفيضاً في التكاليف وذلك للوصول إلى التكلفة المستهدفة. كما وأظهرت النتائج أن هناك بعض الصعوبات التي قد تواجهها الشركات عند تبنيها للمدخل والتي أهمها, الكلفة المالية العالية التي تفوق عائد تطبيق مدخل التكلفة المستهدفة وهندسة القيمة.
وقد قدم الباحث مجموعة من التوصيات والاقتراحات من أهمها:
قيام الشركات بتمكين مهارات وخبرات مدرائها الماليين وعبر إطلاعهم على تجارب الشركات الموجودة في دول أخرى تطبق تلك المداخل, وتشجيع القطاع الصناعي عموماً في فلسطين على مواكبة وتبني التطورات الحديثة في إدارة التكاليف ليتسنى لتلك الشركات تحقيق المزيد من الأرباح في ظل البيئة التنافسية السائدة.
This study aims at identifing the availability of the ingredients of implementing target costing entrance inPalestinian shareholding industrial companies, and the extent of awareness of the concepts, principles andthe importance of using the target costing in the management costs for the products of the lower cost andwith the same quality and to improve profitability. It aims at clarifying the effect of using of valueengineering entrance on reducing the cost of products, thus access to the target costing. In addition toidentifying the difficulties that prevent the implementation of the target costing and value engineeringmethods.To achieve the objectives of the study, a questionnaire was designed and distributed to CFOs and heads ofaccounts in the Companies, (11) companies have represented the study sample, (9) industrial publicshareholding companies responded to the researcher. The questionnaire addressed the mentionedcompanies by identifying one for each.The results revealed, that ingredients of implementing target costing en trance in industrialcompanies,which indicates that the Palestinian industrial companies have the appropriate environment forusing the target costing. It turns out that companies have awareness to the concepts, principles and theimportance of using the target costing to management costs and enhancing profitability, and that thecompanies are using value engineering entrance to achieve reduction in costs so as to reach the target cost.The results indicated that there we re some difficulties which could hinder the application. The mostimportant difficulty was the high financial costs than returns the application of the entrance to the targetcosting and value engineering.The researcher has offered a number of recommendations and suggestions, the most important ones arefocusing on companies to empower the skills and experience of CFOs with exposing them to theexperiences of companies in other countries which apply those entrances, and to encourage the industrialsector in general in Palestine to keep up with the adoption of the recent developments in the managementof costs in order to achieve more profits in an environment dominated by the competition.
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Central European Management Journal, 2023
The study aimed to identify the role of big data tools and techniques in developing accounting pr... more The study aimed to identify the role of big data tools and techniques in developing accounting practices. The researchers meant to shed light on the accounting opportunities, challenges, and obstacles that Palestinian public shareholding industrial companies face in light of the big data environment and the reflection of its advantages, cost, and analysis on the financial performance of those companies. The study sample included (50) employees of the financial and accounting departments in (13) Palestinian public shareholding industrial companies. A descriptive, analytical method was used and a questionnaire was designed by the researchers to examine the hypotheses of the study and achieve its objectives. The study findings showed the existence of a statistically significant role for the accounting opportunities, challenges, and obstacles facing companies in light of the big data environment. The results also showed that the development of accounting practices and the advantages of big data and its analytics had a positive impact on the financial performance of industrial companies in Palestine. However, the researchers found a role for the high cost and complexity of big data analysis in its adoption by public shareholding industrial companies in Palestine. This paper contributes to the literature related to big data tools and techniques and their role in developing accounting practices and their reflection on financial performance with the possibility of understanding the accounting opportunities, challenges, and obstacles in light of this environment. It provides a better picture of big data analytics and its costs so that companies can effectively adopt it. Moreover, this investigation aims to improve the financial performance of Palestinian industrial enterprises by leveraging the benefits of big data.
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Papers by Dr. Majdi Alkababji
Theoretical Framework: The study relied on the knowledge-based theory (innovative knowledge), which is difficult to replicate and helps the company become a market leader.
Method: The study used a descriptive-analytical approach And correlation coefficients, with a Random sample consisting of 100 managers and heads of marketing, sales, and customer service departments.
Results and Discussion: The results revealed that the overall degree of artificial intelligence in the sample companies was between moderate and high. The findings confirmed the presence of a positive, statistically significant effect of using artificial intelligence dimensions in enhancing the competitive advantage of insurance companies and therefore promoting innovation.
Research Implications: Based on the aforementioned results, the study recommended expanding investment in artificial intelligence areas while adopting modern marketing approaches in dealing with policyholders. It emphasized the importance of taking into account customers' perspectives and expectations to meet their needs and desires.
Originality/Value: This study contributes to the understanding of how artificial intelligence can be leveraged to enhance the competitive advantage of insurance companies, providing a strategic perspective based on the knowledge-based theory.
The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the activity-based costing system, The study sample was composed of 15 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009).
Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study.
The results showed a statistically significant positive relationship between the basic elements application collectively of activity-based costing system and the variables of enabling conditions of success among industrial public shareholding companies. There is no effect of the basic elements application collectively of activity-based costing system on improving the financial performance among industrial public shareholding companies. In light of the results of the study, the researcher recommends companies that seek to use the activity-based costing system should plan the possibility of application through studying the enabling conditions of success which represents justifications and reasons to use the system, to avoid failure as a result of using the system.
The results showed that the degree of strategic planning in income tax is medium. And that there is a direct correlation between (analysis of the external environment, internal environment analysis, strategic objectives, strategic plan) and broadening the tax base proxy by (reducing tax evasion, reduce and simplify the procedures, encourage voluntary compliance, increased the receipt of custom to the public treasury, tax awareness), And also, that there is no statistical relationship between vision and mission and broadening the tax base.
The researchers have presented a set of recommendations including: General management should adhere to income tax preparing strategic plans and without linking it to external funding, and providing advanced information systems that contribute to the formation of a database established for the strategic planning process (external environment, internal environment), to provide potentials and resources that are essential to the implementation of the strategic planning in addition to paying attention to aspects of implementation and control over strategic plans, the strategic plan should include detailed mechanisms and specific also a clear framework Schedule and monitor their implementation to expand the tax base by reducing tax evasion, reduce and simplify the procedures, encourage voluntary compliance, tax awareness.
The results showed that the degree of implementation of strategic leadership practices in the field of income tax is medium. The results also showed that there is a direct correlation between the dimensions of strategic leadership practices and broadening the tax base proxy by: reducing tax evasion, reducing and simplifying the procedures, encouraging voluntary compliance, increasing the receipt of custom to the public treasury, and increasing tax awareness. The researchers have presented a set of recommendations including: establishing mechanisms in the income tax departments that are detailed as well as specifying a clear framework schedule and monitoring its implementation to expand the tax base by: reducing tax evasion, reducing and simplifying the procedures, and encouraging voluntary compliance as well as tax awareness.
The study consists of two sections, the first one is the descriptive study which inspect to which extent corporate governance is applied in local Palestinian commercial banks, By adapting the (Credit Lyonnais Securities Asia-CLSA) model For the classification of banks according to three levels of corporate governance institutional ( low, medium, high. And the second section is applied study, which aimed to study the impact of corporate governance on the financial performance of local Palestinian commercial banks. included a sample study of seven local banks vailable her data crisis of the study, The descriptive study’s results showed that There is a possibility to adapt the (Credit Lyonnais Securities Asia-CLSA) model for classification of local Palestinian commercial banks according to three levels of governance institutional, where noted there is a wide variation in the levels of governance between Banks sample, The applied study showed that has indicated to the impact of corporate governance on the three indicators of financial performance is the return on assets, and return on equity, and the profit per share, while the study didn’t find any effect of corporate governance in the price to earnings per share ratio; Based on these Results The study recommended that need to develop a (Credit Lyonnais Securities Asia-CLSA) model to measure corporate governance of the various institutions in Palestine, using what is stated in this study, to be a benchmark standard for the level of corporate governance.
وقد استخدم الباحث أسلوب المسح الشامل للمجتمع الإحصائي للدراسة المتمثل بكافة الشركات الصناعية المساهمة العامة الأردنية وعبر توزيع الاستبيانات وإجراء المقابلات الشخصية وصولا إلى الشركات المستخدمة لنظام إدارة الجودة الشاملة, والبالغ عددها 25 شركة. أما بالنسبة للأداء المالي فقد تم الحصول على مؤشراته من بورصة عمان ومركز إيداع الأوراق المالية للفترة الممتدة من العام 2005 إلى العام 2009, هذا وقد عمد الباحث إلى إتباع نوعين من المناهج الإحصائية: المنهج الإحصائي الوصفي لبيان ووصف ملامح تركيبة مجتمع الدراسة, والمنهج الإحصائي التحليلي من خلال أسلوب التحليل الملائم لطبيعة الدراسة.
وقد أظهرت نتائج الدراسة أنه لا يوجد أثر لاستخدام أبعاد إدارة الجودة الشاملة على تحسين الأداء المالي في الشركات الصناعية المساهمة العامة. كما ويوصي الباحث إدارات الشركات بضرورة الاستمرار في تطبيق نظام إدارة الجودة الشاملة والالتزام بأبعاده, وأن تغير من قناعاتها ما كان سائدا في السابق, أن تحقيق جودة أعلى يتطلب تكاليف أعلى, بل ان الحقيقة ان تحسين الجودة يضمن الاستغلال والاستخدام الأمثل لطاقات القوى العاملة والآلات والمواد مما يعني خفض التكاليف.
This study was to shed light on the extent of use Total Quality Management system that applied by industrial public shareholding companies in the environment of Jordan. It also aimed to examine whether the use of Total Quality Management system has impact on improving the financial performance of the company.
The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the Total Quality Management system, The study sample was composed of 25 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009).
Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study.
The results showed, there is no effect of using the dimensions of total quality management on improving financial performance in industrial public shareholding companies. And the researcher recommends directors of the companies that they should continue applying the system of total quality management and commitment dimensions, and change of past prevalent beliefs, that achieving higher quality requires higher costs, in fact quality improvement ensures benefiting and optimizing utilization of the energies of manpower, machinery and materials, which means lower costs.
This study aims to demonstrate the impact of the efficiency of working capital management on the financial performance of industrial companies listed on the Palestine Exchange. The researchers calculated the components of working capital management efficiency as independent variables, and the financial performance indicator as a dependent variable. From the cash collection period and the inventory turnover period on the net profit margin, while there was a positive effect of the variables of the repayment period for accounts payable and the cash cycle period.
وقد أظهرت النتائج أنه يتوفر لدى الشركات الصناعية مقومات تطبيق مدخل التكلفة المستهدفة, مما يدل على أن الشركات الصناعية الفلسطينية لديها البيئة المناسبة لتطبيق مدخل التكلفة المستهدفة, كما تبين أن الشركات تدرك مفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها ولتحسين الربحية, وأن الشركات تستخدم مدخل هندسة القيمة لتحقق تخفيضاً في التكاليف وذلك للوصول إلى التكلفة المستهدفة. كما وأظهرت النتائج أن هناك بعض الصعوبات التي قد تواجهها الشركات عند تبنيها للمدخل والتي أهمها, الكلفة المالية العالية التي تفوق عائد تطبيق مدخل التكلفة المستهدفة وهندسة القيمة.
وقد قدم الباحث مجموعة من التوصيات والاقتراحات من أهمها:
قيام الشركات بتمكين مهارات وخبرات مدرائها الماليين وعبر إطلاعهم على تجارب الشركات الموجودة في دول أخرى تطبق تلك المداخل, وتشجيع القطاع الصناعي عموماً في فلسطين على مواكبة وتبني التطورات الحديثة في إدارة التكاليف ليتسنى لتلك الشركات تحقيق المزيد من الأرباح في ظل البيئة التنافسية السائدة.
This study aims at identifing the availability of the ingredients of implementing target costing entrance inPalestinian shareholding industrial companies, and the extent of awareness of the concepts, principles andthe importance of using the target costing in the management costs for the products of the lower cost andwith the same quality and to improve profitability. It aims at clarifying the effect of using of valueengineering entrance on reducing the cost of products, thus access to the target costing. In addition toidentifying the difficulties that prevent the implementation of the target costing and value engineeringmethods.To achieve the objectives of the study, a questionnaire was designed and distributed to CFOs and heads ofaccounts in the Companies, (11) companies have represented the study sample, (9) industrial publicshareholding companies responded to the researcher. The questionnaire addressed the mentionedcompanies by identifying one for each.The results revealed, that ingredients of implementing target costing en trance in industrialcompanies,which indicates that the Palestinian industrial companies have the appropriate environment forusing the target costing. It turns out that companies have awareness to the concepts, principles and theimportance of using the target costing to management costs and enhancing profitability, and that thecompanies are using value engineering entrance to achieve reduction in costs so as to reach the target cost.The results indicated that there we re some difficulties which could hinder the application. The mostimportant difficulty was the high financial costs than returns the application of the entrance to the targetcosting and value engineering.The researcher has offered a number of recommendations and suggestions, the most important ones arefocusing on companies to empower the skills and experience of CFOs with exposing them to theexperiences of companies in other countries which apply those entrances, and to encourage the industrialsector in general in Palestine to keep up with the adoption of the recent developments in the managementof costs in order to achieve more profits in an environment dominated by the competition.
Theoretical Framework: The study relied on the knowledge-based theory (innovative knowledge), which is difficult to replicate and helps the company become a market leader.
Method: The study used a descriptive-analytical approach And correlation coefficients, with a Random sample consisting of 100 managers and heads of marketing, sales, and customer service departments.
Results and Discussion: The results revealed that the overall degree of artificial intelligence in the sample companies was between moderate and high. The findings confirmed the presence of a positive, statistically significant effect of using artificial intelligence dimensions in enhancing the competitive advantage of insurance companies and therefore promoting innovation.
Research Implications: Based on the aforementioned results, the study recommended expanding investment in artificial intelligence areas while adopting modern marketing approaches in dealing with policyholders. It emphasized the importance of taking into account customers' perspectives and expectations to meet their needs and desires.
Originality/Value: This study contributes to the understanding of how artificial intelligence can be leveraged to enhance the competitive advantage of insurance companies, providing a strategic perspective based on the knowledge-based theory.
The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the activity-based costing system, The study sample was composed of 15 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009).
Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study.
The results showed a statistically significant positive relationship between the basic elements application collectively of activity-based costing system and the variables of enabling conditions of success among industrial public shareholding companies. There is no effect of the basic elements application collectively of activity-based costing system on improving the financial performance among industrial public shareholding companies. In light of the results of the study, the researcher recommends companies that seek to use the activity-based costing system should plan the possibility of application through studying the enabling conditions of success which represents justifications and reasons to use the system, to avoid failure as a result of using the system.
The results showed that the degree of strategic planning in income tax is medium. And that there is a direct correlation between (analysis of the external environment, internal environment analysis, strategic objectives, strategic plan) and broadening the tax base proxy by (reducing tax evasion, reduce and simplify the procedures, encourage voluntary compliance, increased the receipt of custom to the public treasury, tax awareness), And also, that there is no statistical relationship between vision and mission and broadening the tax base.
The researchers have presented a set of recommendations including: General management should adhere to income tax preparing strategic plans and without linking it to external funding, and providing advanced information systems that contribute to the formation of a database established for the strategic planning process (external environment, internal environment), to provide potentials and resources that are essential to the implementation of the strategic planning in addition to paying attention to aspects of implementation and control over strategic plans, the strategic plan should include detailed mechanisms and specific also a clear framework Schedule and monitor their implementation to expand the tax base by reducing tax evasion, reduce and simplify the procedures, encourage voluntary compliance, tax awareness.
The results showed that the degree of implementation of strategic leadership practices in the field of income tax is medium. The results also showed that there is a direct correlation between the dimensions of strategic leadership practices and broadening the tax base proxy by: reducing tax evasion, reducing and simplifying the procedures, encouraging voluntary compliance, increasing the receipt of custom to the public treasury, and increasing tax awareness. The researchers have presented a set of recommendations including: establishing mechanisms in the income tax departments that are detailed as well as specifying a clear framework schedule and monitoring its implementation to expand the tax base by: reducing tax evasion, reducing and simplifying the procedures, and encouraging voluntary compliance as well as tax awareness.
The study consists of two sections, the first one is the descriptive study which inspect to which extent corporate governance is applied in local Palestinian commercial banks, By adapting the (Credit Lyonnais Securities Asia-CLSA) model For the classification of banks according to three levels of corporate governance institutional ( low, medium, high. And the second section is applied study, which aimed to study the impact of corporate governance on the financial performance of local Palestinian commercial banks. included a sample study of seven local banks vailable her data crisis of the study, The descriptive study’s results showed that There is a possibility to adapt the (Credit Lyonnais Securities Asia-CLSA) model for classification of local Palestinian commercial banks according to three levels of governance institutional, where noted there is a wide variation in the levels of governance between Banks sample, The applied study showed that has indicated to the impact of corporate governance on the three indicators of financial performance is the return on assets, and return on equity, and the profit per share, while the study didn’t find any effect of corporate governance in the price to earnings per share ratio; Based on these Results The study recommended that need to develop a (Credit Lyonnais Securities Asia-CLSA) model to measure corporate governance of the various institutions in Palestine, using what is stated in this study, to be a benchmark standard for the level of corporate governance.
وقد استخدم الباحث أسلوب المسح الشامل للمجتمع الإحصائي للدراسة المتمثل بكافة الشركات الصناعية المساهمة العامة الأردنية وعبر توزيع الاستبيانات وإجراء المقابلات الشخصية وصولا إلى الشركات المستخدمة لنظام إدارة الجودة الشاملة, والبالغ عددها 25 شركة. أما بالنسبة للأداء المالي فقد تم الحصول على مؤشراته من بورصة عمان ومركز إيداع الأوراق المالية للفترة الممتدة من العام 2005 إلى العام 2009, هذا وقد عمد الباحث إلى إتباع نوعين من المناهج الإحصائية: المنهج الإحصائي الوصفي لبيان ووصف ملامح تركيبة مجتمع الدراسة, والمنهج الإحصائي التحليلي من خلال أسلوب التحليل الملائم لطبيعة الدراسة.
وقد أظهرت نتائج الدراسة أنه لا يوجد أثر لاستخدام أبعاد إدارة الجودة الشاملة على تحسين الأداء المالي في الشركات الصناعية المساهمة العامة. كما ويوصي الباحث إدارات الشركات بضرورة الاستمرار في تطبيق نظام إدارة الجودة الشاملة والالتزام بأبعاده, وأن تغير من قناعاتها ما كان سائدا في السابق, أن تحقيق جودة أعلى يتطلب تكاليف أعلى, بل ان الحقيقة ان تحسين الجودة يضمن الاستغلال والاستخدام الأمثل لطاقات القوى العاملة والآلات والمواد مما يعني خفض التكاليف.
This study was to shed light on the extent of use Total Quality Management system that applied by industrial public shareholding companies in the environment of Jordan. It also aimed to examine whether the use of Total Quality Management system has impact on improving the financial performance of the company.
The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the Total Quality Management system, The study sample was composed of 25 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009).
Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study.
The results showed, there is no effect of using the dimensions of total quality management on improving financial performance in industrial public shareholding companies. And the researcher recommends directors of the companies that they should continue applying the system of total quality management and commitment dimensions, and change of past prevalent beliefs, that achieving higher quality requires higher costs, in fact quality improvement ensures benefiting and optimizing utilization of the energies of manpower, machinery and materials, which means lower costs.
This study aims to demonstrate the impact of the efficiency of working capital management on the financial performance of industrial companies listed on the Palestine Exchange. The researchers calculated the components of working capital management efficiency as independent variables, and the financial performance indicator as a dependent variable. From the cash collection period and the inventory turnover period on the net profit margin, while there was a positive effect of the variables of the repayment period for accounts payable and the cash cycle period.
وقد أظهرت النتائج أنه يتوفر لدى الشركات الصناعية مقومات تطبيق مدخل التكلفة المستهدفة, مما يدل على أن الشركات الصناعية الفلسطينية لديها البيئة المناسبة لتطبيق مدخل التكلفة المستهدفة, كما تبين أن الشركات تدرك مفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها ولتحسين الربحية, وأن الشركات تستخدم مدخل هندسة القيمة لتحقق تخفيضاً في التكاليف وذلك للوصول إلى التكلفة المستهدفة. كما وأظهرت النتائج أن هناك بعض الصعوبات التي قد تواجهها الشركات عند تبنيها للمدخل والتي أهمها, الكلفة المالية العالية التي تفوق عائد تطبيق مدخل التكلفة المستهدفة وهندسة القيمة.
وقد قدم الباحث مجموعة من التوصيات والاقتراحات من أهمها:
قيام الشركات بتمكين مهارات وخبرات مدرائها الماليين وعبر إطلاعهم على تجارب الشركات الموجودة في دول أخرى تطبق تلك المداخل, وتشجيع القطاع الصناعي عموماً في فلسطين على مواكبة وتبني التطورات الحديثة في إدارة التكاليف ليتسنى لتلك الشركات تحقيق المزيد من الأرباح في ظل البيئة التنافسية السائدة.
This study aims at identifing the availability of the ingredients of implementing target costing entrance inPalestinian shareholding industrial companies, and the extent of awareness of the concepts, principles andthe importance of using the target costing in the management costs for the products of the lower cost andwith the same quality and to improve profitability. It aims at clarifying the effect of using of valueengineering entrance on reducing the cost of products, thus access to the target costing. In addition toidentifying the difficulties that prevent the implementation of the target costing and value engineeringmethods.To achieve the objectives of the study, a questionnaire was designed and distributed to CFOs and heads ofaccounts in the Companies, (11) companies have represented the study sample, (9) industrial publicshareholding companies responded to the researcher. The questionnaire addressed the mentionedcompanies by identifying one for each.The results revealed, that ingredients of implementing target costing en trance in industrialcompanies,which indicates that the Palestinian industrial companies have the appropriate environment forusing the target costing. It turns out that companies have awareness to the concepts, principles and theimportance of using the target costing to management costs and enhancing profitability, and that thecompanies are using value engineering entrance to achieve reduction in costs so as to reach the target cost.The results indicated that there we re some difficulties which could hinder the application. The mostimportant difficulty was the high financial costs than returns the application of the entrance to the targetcosting and value engineering.The researcher has offered a number of recommendations and suggestions, the most important ones arefocusing on companies to empower the skills and experience of CFOs with exposing them to theexperiences of companies in other countries which apply those entrances, and to encourage the industrialsector in general in Palestine to keep up with the adoption of the recent developments in the managementof costs in order to achieve more profits in an environment dominated by the competition.