摘要：This paper seeks to investigate the effect of top management support and none accounting ownership on organisational performance, based on a literature review showed shortage in effect adoption of ABC for many of manufacturing companies are weak. The scope of the study encompasses the manufacturing companies in Jordan, and the financial managers were identified as the respondents for the questionnaire survey. Therefore, the managers and decision-makers should take these factors into consideration when making their decisions. Equally, the findings could facilitate policies formulation among the relevant bodies in developing countries, particularly those policies concerning manufacturing. In addition enriching the knowledge of organizational performance for manufacturing organizations’, this study can become a starting point for further investigation and analysis of organisational performance among Jordanian manufacturing companies.
