The Role of the manager accountant in executing the requiements of the corporate governance in the contributing Jordanian industrial companies –afield study- from the perspective of the internal and external auditors

Abstract

The occupation of corporate governance and good practices of great importance is increasing with the passage of time and escalate its importance in the developing countries after it's received wide acceptance in the developed countries, especially after the emergence of financial crises, the most important crisis of Southeast Asia in the late nineties, then the crisis of American companies, the most important crisis of Enron and WorldCom and all that because of the failure of those companies in the implementation of the principles of corporate governance, which was one of the reasons that were obvious in deficiencies in the role of accountants, especially management accountants in connection with issues of governance, so this study tried stating the real role of accountant management in the implementation of the requirements of corporate governance in the participating Jordanian Industrial Companies .the study concluded a lot of the findings and recommendations and it was most important that corporate governance can be considered the most important road that is used by management companies to manage their resources with the aim to reach a higher goal, namely to achieve the objectives of the stakeholders and other parties related to the company as well as working hard to make more efforts and follow-up of developments concerning the application of the rules of governance in the companies, especially in relation to the function of management accountant in order to develop awareness and the role offered to companies of all kinds