Abstract:

This research examined the mediating role of broad scope management accounting system (MAS) information usage on the direct association between task uncertainty and managerial performance in Jordanian small and medium enterprises (SMEs). Related literatures were reviewed to develop the theoretical framework. Data were collected using survey distributed to managers/owners of Small and Medium Jordanian Enterprises. The collected data were analysed using Smart-PLS to examine the validity and reliability first, then, to examine the research hypotheses. The results support the mediating effect of broad scope MAS information used, and results reported a negative effect for task uncertainty and a positive effect for MAS information usage on managers' performance. This study contributes to the body of knowledge in accounting in the context of developing countries.