Contingent factors of Strategic Management Accounting

This study aiming at examining the relationship between selected contingent factors (e.g. Market orientation and, environment uncertainty) and the extent of strategic management accounting usage in context of Jordanian companies by applying selection fit method, the quantitative data obtain from top management of companies listed on Amman Stock Exchange, provide some evidences supporting the effect of contingent factors on the extent of strategic management accounting usage. The results of the current study drew conclusions regarding the extent of strategic management accounting information usage in context of Jordanian companies. Academics and practitioners should be aware to the importance of such strategic management accounting information and its role in the strategic decisions. Keywords: Strategic Management Accounting, Contingency theor