The Effect of Using Modern Cost Accounting Methods in Enhancing Profits’ Continuity: A Comparative Study on Islamic and Commercial Banks in Jordan

The study aimed at identifying the effect of using modern cost accounting methods on enhancing profits' continuity through comparing Jordanian Islamic and commercial banks. To achieve the goals of the study, the descriptive analytic approach was utilized. The population of the study included all employees working for Islamic and commercial banks branches in Jordan (13 commercial and 3 Islamic banks) from which a sample of (200) employees was selected from all the targeted positions and serve the purposes of this study. For results analysis, Multiple Regression was used. The study revealed a group of results the most important among which was the existence of stronger effect for using modern cost accounting methods on enhancing profits' continuity at Islamic banks compared to commercial banks in Jordan. In light of the results revealed, the study recommended with enhancing the use of modern cost accounting at both Islamic and commercial banks in Jordan for its importance in enhancing profits' continuity.