The Diffusion of Performance Evaluation Measures: An Empirical Study in Jordanian Banks

摘要

This research aims to provide a view of the present role of performance evaluation measures, to identify the extent of usage of performance evaluation measures, and finally to examine the contingent variables in order to find out their effect upon the extent of usage in the Jordanian banks. In order to achieve these objectives, the research used a questionnaire method; 80 (out of 140) valid questionnaires were returned, giving a (57.14%) response rate. Several statistical tests were used to analyze the data, namely, descriptive and bivariate correlation analysis (Kendall`s tau test). The results revealed that there is a lack of use of non-financial measures that are considered as contemporary management accounting practices. However, the financial measures were considered as the highest practice being utilised. In addition, the results confirmed the hypothesized relationships between contingency variables and the extent of usage, namely; age of the company; net sale growth, number of employees; sophistication of operations; professional certificates; and academic certificates. Finally, it can be concluded that the traditional Performance evaluation measures are still widely used.