Abstract The aim of the research is to examine the connection between the independent variables, blockchain and cloud computing, and the dependent variable, modern management accounting methods in Jordanian commercial banks. With a descriptive analytical research technique, the study population involved the employees of departments of financial management, accounting, cost management, and information technology in commercial banks in Jordan. The data were analyzed through SPSS with a valid questionnaire being collected to include 169 individuals and to ascertain the effect of blockchain and cloud computing on the trend of employing modern management accounting tools, namely, target costing, activity-based costing (ABC), and the balanced scorecard (BSC). The findings reveal statistically significant positive values of the effects of both blockchain and cloud computing on the enhancement of these techniques, with the former one being a bit more influential. The results of these studies point to the necessity of implementing financial technology into management accounting processes in order to make them more accurate, transparent, and efficient in terms of making decisions.
KHATTAB et al. (Thu,) studied this question.
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