Purpose -In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate the decision to implement ABC in Jordanian industrial companies. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation in Jordan. Design/methodology/approach -A sample of the Jordanian industrial companies was selected and a questionnaire survey was employed using a five-point Likert scale to collect data from the financial managers, descriptive and analytical statistics were used to analyze the collected data. Findings -The findings indicate that the most important factor that facilitates the decision to implement ABC was the provision of adequate training and the most influential factors which motivate the process of ABC implementation include an increasing proportion of overhead costs, and an increasing number of product variants. Consequently, this study found that the interaction of three types of factors (catalysts, facilitators and motivators) create the potential for change in these companies. Barriers to change could make the change process slower, hindering, and even preventing change; and barriers to change were identified that may explain the differing implementation rates of ABC in the Jordanian industrial sector. The greatest barrier to implementing ABC was found to be its high cost of implementation, followed by the high cost of ABC consultancy and computer staff time.Originality/value -The study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting. The results of study contribute to existing knowledge in the area of understanding the factors which act as catalysts, facilitate, and motivate ABC innovation and of those factors that create barriers to ABC implementation in Jordan.

This research provides a better understanding of the way for financing and management of higher education in Jordan. The study aims at describing the finance and management methods in Jordanian HE. The private universities in the world were also described in terms of their financing and management method. The Research uses archival documents, observations, and reports in order to accomplish the study objective. The findings emphasize that Jordanian HE is one of the most developed higher educational systems in the Middle East countries. There is much competition in the private HE, this motivates to research the best ways of management and financing for this sector. Worldwide, there is a trend towards private HE. While, world wide private universities depend on tution fees, they receive government subsidiaries. In Jordan, private universities are mainly financed by student tuition fees, and they do not receive any subsidies from the government. Therefore a proper budgetary system might facilitate the need for effective management of university resources and decision-making.

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