The Role of Resource Consumption Accounting (RCA) in Improving Cost Management in the Jordanian Commercial Banks
Bibliographic record
Abstract
This research aims to demonstrate the ability of the resource consumption accounting system to create an addition to cost management at the Jordanian commercial banks through the following dimensions: providing appropriate information, reducing costs, and improving the quality of the cost accounting outputs of Jordanian commercial banks. The researchers relied on several study methods, represented in descriptive methodology for the purpose of scientific organized analysis and interpretation, the use of the questionnaire adopted on the basis of the theoretical literature of the previous studies and the analytical approach to describe the phenomenon as it is in fact and then to analyze, interpret and link it with other phenomena, in addition to the statistical approach by using statistical methods in processing and analyzing data pertinent to the subject matter of this research. The conclusions of the research have shown that resource consumption accounting system plays a positive role in cost management by providing appropriate information, reducing costs and improving the quality of banking services in Jordanian commercial banks. The most important recommendations were to urge the decision makers in Jordanian commercial banks to use of the resource consumption accounting system because of its positive impact on cost management, and the raise of awareness of cost accountants in Jordanian commercial banks of the need to develop the cost systems currently used to meet cost management needs.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".