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The purpose of this study is to contribute to the body of knowledge in the area of management accounting systems (MAS) within the context of Jordanian manufacturing companies. The current study empirically investigated the relationship between MAS information usage and companies' performance. Data were collected from manufacturing companies listed in Amman Stock Exchange. The results of this study provide ample confirmation on the role of the usage of MAS information in enhance the manufacturing companies performance in Jordan.

Performance consequences of management accounting system information usage in Jordan