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Osama Shaban
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Al-Zaytoonah Private University of Jordan (henceforth, Al-Zaytoonah) was established in 1993 after receiving its license and general accreditation by Decision No. 848 on March 6, 1993. Instruction began on September 6, 1993, and since then Al-Zaytoonah has witnessed ... Read more
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There are 300 faculty members of various ranks distributed among the six faculties of the University, and 80 teaching and research assistants and lab technicians. In addition, there are 210 administrative employees and 260 workers.

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Using Costing Systems in order to Price Products in Small Textile, Leather, and Clothing Companies: Field Study from Jordan

Sunday 3, 2017

Researchers : Osama Shaban

Journal/  Conference Name : International Review of Management and Business Research

Published 2014

Abstract

This study aims to explore and describe the use of cost accounting in textile, leather and clothing companies in Jordan in relation to material cost, labor cost, and indirect cost. The study also examines the impact of using costing systems on the pricing process by distributing a questionnaire to 76 respondents. The study found that such companies suffer a high level of competence which forces them to use costing systems in order to price their products, by taking into account material, labor and indirect costs. The study suggests that good quality and high effective cost accounting systems and modern techniques should be adopted and implemented, such as ABC, and Target Costing. Moreover, companies should also employ qualified cost accountants or train their staff on the use of such systems. In addition, it is highly suggested that more studies should be conducted on textiles, leathers and clothing companies in order to shed light on the managerial accounting systems.

Key Words: Managerial accounting, cost accounting, costing systems, and pricing process.

 

Research

Sunday 3, 2017
Author/s Date Title Name of Publisher
Zaid Al-HawatmehOsama Shaban 2018 Social Accounting & Social Responsibility Reporting in the Jordanian Industrial Companies Listed in Amman Stock Exchange Market Economic ReviewVol. 69  No.4
Nafez AliOsama ShabanZiad Al-Zubi

 

 2017 The Effect of Implementing Integrated Marketing Communication Systems on Improving marketing Function “A case Study on OFFTEC Company International Research Journal of Applied FinanceVol. 8  No.4
Osama ShabanAhmad AdelOmran Al-Ibbini 2017 Financial Crisis Between Personnel Misbehavior, Corporate Governance and Absence of Ethics and Values International Research Journal of Applied FinanceVol. 8  No.5
Osama ShabanZiad Al-ZubiNafez Ali

Atalla Alqotish

 2017 The Effect of Low Morale and Motivation on Employees’ Productivity & Competitiveness in Jordanian Industrial Companies International Business ResearchCanadaVol. 10  No.7
Osama ShabanZiad Al-ZubiAhmad Adel 2017 The Extent of Using Capital Budgeting Techniques in Evaluating Manager’s Investments Projects Decisions (A Case Study on Jordanian Industrial Companies) International Journal of Economics & FinanceVol.9 No. 12Canada
Osama ShabanZiad Al-ZubiNawaf AlGhusin 2017 THE EFFECT OF FINANCIAL & CASH POLICIES ON T HE PERFORMANCE AND RISK ASSESSMENT OF AMMAN STOCK EXCHANGE MARKET Economic ReviewVol. 68  No.5
Osama Shaban 2016 The Impact of Technological and Globalization Changes on Human Resource ManagementA case study on Jordanian Telecommunication Companies) The 2016 WEI International Academic Conference ProceedingsVienna, Austria 
Osama Shaban 2015 The Relationship between Mathematics Grades and The Academic performance of the Accounting Students’ Department ” A case study on Accounting Department at Al-Zaytoonah University of Jordan) International Conference of Business & EconomicsAnkara- Turkey7th-10th May 2015
Nabil AlnasserOsama ShabanAbdallah Atieh 2014 The Role of Human Resource Costing in Assisting Investors to Appraise The Human Assets of a Business Enterprise. International Journal of Economics, Finance and management SciencesScience Publishing group (USA)Vol.2 No.2 2014
Osama Shaban 2014 The Extent of Applying The international Internal Audit Standards by the Telecommunication Companies operating in Jordan British Journal of Applied Sciences & TechnologySciencedomain International (U.K)Vol.4  No.9
Nabil AlnasserOsama ShabanZiad Al-Zubi 2014 The effect of effective corporate governance structure in improving investors’ confidence in the public financial information International Journal of Academic Research in business and Social SciencesVol.4 No.1U. K
Ziad Al-ZubiOsama ShabanMadher Hamdallah 2014 The Extent of Employee’s Compliance to the Internal Control System on the reliability and Creditability of Financial Statements Journal of Scientific Research & ReportsSciencedomain International (U.K)Vol.3  No.7
Osama Shaban 2014 The Role of Financial Indicators in Rationalizing of Investors’ Decisions in the Jordanian Stock Exchange Market Athens Institute for Education and Research ConferenceAthens-Greece
Ziad Al-ZubiOsama ShabanNabil Alnasser 2013 The effect of business intelligence tools on raising the efficiency of modern management accounting International review of management and business researchVol.3 No.1Pakistan
Madher HamdallahOsama ShabanAnan F Srouji

 

 2013 Using costing system in order to price products in small Textile, Leather, and Clothing Companies: Field Study From Jordan International review of management and business researchVol.3 No.1Pakistan
Osama Shaban 2012 Auditing Human Resources as a Method to Evaluate the Efficiency of Human Resources Functions and to Control Quality check on HR Activities International Business ResearchCanadian Center of Science and EducationCanada
Osama Shaban 2012 Management Accounting and its Role In Financial and Managerial Healing 4th Regional ConferenceKnowledge KingdomLand Mark Hotel-Amman

 
Osama Shaban 2011 Before The financial Crisis To Occur ” Islamic Point of Veiw”" University of Mohamed HkiderBiskra- AlgeriaVol.21
Osama Shaban 2011 Entrepreneurship and Internal ControlThe Role Of COSO Committee Research Journal of Al-Furat UniversitySyria
Osama Shaban 2011 Globalization and its Effects on Financial CrisisAnd The Arab world Beni-Suef UniversityJournal Of Finance & Commercial StudiesEgypt
Osama Shaban 2008 Efficient Application of the Balanced Scorecard in small Companies ( Suggested Method & a Field Study) The Financial & Commercial Researches JournalVol.1 Egypt
Osama Shaban 2008 Factors effect of the determination of auditing fees in Jordan The Financial & Commercial Researches JournalVol.1 Egypt
Osama Shaban 2008 The effect of Applying Money laundry protection procedures on the Evaluation of Banks Performance Journal of Social StudiesUniversity of Science & Technology YemenVol.14 No. 28
Osama Shaban 2008 Accounting Career between the Polemist Ambitions & The requirements of Knowledge Society Beni-Suef UniversityJournal Of Finance & Commercial StudiesVol.3 Egypt
Osama Shaban 2003 Human Resource Accounting The Journal of FinanceVol.1 No.2 India

 

C.V

Monday 21, 2014

 

CURRICULUM VITAE

 

 

Full name: Dr. Osama Samih Shaban

 

Department/Faculty: Accounting, Business

University, City, Jordan: Al-Zaytoonah University, Amman, Jordan      

Phone: Number/s: +962-798793473

Fax: Number/s: +962-6-4291432

E-mail: drosama@zuj.edu.jo

Homepage:

 

 

  1. 1.      Personal Data

 

Date of Birth:        7/3/1967

Nationality:           Jordanian

 

  1. 2.      Education

 

  • Ph.D. (Accounting) Year, 2004,  Jhodpur University, Jhodpur, India

 
  • M.Com. (Accounting) Year, 1990, Nagpur University, Nagpur, India

 
B.Com. (Accounting) Year, 1988, Nagpur University, Nagpur, India

 

  1. 3.      Ph.D. Dissertation

 

  • Title of Dissertation: Human Resource Accounting “ A case Study on Electronic Companies in India”  Jhodpur University, Jhodpur, India

 

  1. 4.      Employment

 

Academic Positions

  • Associate Professor, Accounting Department, Al-ZaytoonahUniversity, Amman, Jordan

Oct. 28th , 2013 – Up to now
  • Assistant Professor, Accounting Department, Al-ZaytoonahUniversity, Amman, Jordan

15th Sept. 2004 – Oct. 28th , 2013
  • Instructor, Accounting Department, IIMIT, Saudia Arabia

Sept. 1999 – Sept. 2003

 

  • Instructor, Al-Hassan High School, Ministry of Education, Zarqa, Jordan

Sept. 1999 – Sept. 2003

 

Administrative Positions 
  • Chairman of Accounting Department, Business Faculty, Al-Zaytoonah University, Amman, Jordan – 2012-2016
  • Chairman of Evening Studies, Business Faculty, Al-Zaytoonah University, Amman, Jordan – 2008-2012

 

  1. 5.      Research Interests

 

  • Favorite research subjects are in Management Accounting, Cost Accounting, and Financial Accounting.
  • Total Research papers published 27.

 

 

  1. 6.      Membership in Scientific Societies and Associations

 

  • Member of The International Society for Development & Sustainability (ISDS)

 

  1. 7.      Honors and Awards

 

  1. 8.      Fellowships and Scholarships

 

  1. 9.      Teaching Experience

 

  • Graduate Courses

 

No.
1 Advanced Cost Accounting
2 Advanced Managerial Accounting
3 Advanced Financial Analysis

 

 

 

  • Undergraduate Courses

 

List names of courses

 

No.
1 Cost Accounting
2 Managerial Accounting
3 Analysis of Financial Statements
4 Advanced Accounting
5 Intermediate Accounting
6 Principles of Accounting
7 Accounting theory
8 Accounting of Financial Institutions

 

 

  1. 10.   Supervision of Graduate Research

 

No. Name of Student University ID Number Title of Thesis Date of VIVA
1 Mustafa Hashem Mustafa Akeleh 201427010 The Impact of Enterprise Resource Planning (ERP) Systems on Planning of Optimal Working Capital in Jordanian Public Industrial Shareholding Companies 29/5/2017
2 Ahmad Abdul-Haleem Arabiat 201417031 The effect of inflation on the continuity of Firms: An Empirical study on the industrial sector companies listed on the Amman Stock Exchange 23/5/2017
3 Safa’a Yahea Salem Al-Kasasbeh 201317042 The effect of complying with the requirements of governance related to disclosure and transparency on the quality of accounting information in the Jordanian insurance companies 11/1/2016
4 Ahmad Omar Hassan Abu Ruman 201317011 The Effect of the expected rate of return According to Capital Asset Pricing model(CAPM)  on investors’ decisions 10/1/2017
5 Firas “Mohd Theeb” Abdul Rahman 201317006 The impact of the using balanced Scorecard card on rationalizing the quality cost in pharmaceutical companies listed on the Amman Stock Exchange 10/1/2016

 

 

  1. 11.   Professional and Scientific Meetings

 

No. Conference Name Date Organizer Country
1 Knowledge and knowledge economy April 2005 Al-Zaytoonah University Amman-Jordan
2 Business Ethics April 2006 Al-Zaytoonah University Amman-Jordan
3 Change Management April 2008 Al-Zaytoonah University Amman-Jordan
4 Environmental Economics and Globalization April 2009 Al-Zaytoonah University Amman-Jordan
5 Innovation In the knowledge society April 2010 Al-Zaytoonah University Amman-Jordan
6 Business Intelligence and Knowledge Economy April 2012 Al-Zaytoonah University Amman-Jordan
7 Rational corporate governance in reform plans, accounting for financial and administrative performance and achieving sustainable development under change management May 2012 Knowledge Kingdome Amman-Jordan
8 Human capital in the knowledge economy April 2013 Al-Zaytoonah University Amman-Jordan
9 Managing crises in a changing world April 2014 Al-Zaytoonah University Amman-Jordan
10 Innovation Management in Business April 2015 Al-Zaytoonah University Amman-Jordan
11 Sustainability and Competitiveness in Business April 2016 Al-Zaytoonah University Amman-Jordan

 

  1. 12.   Publications

 

Author/s

Author/s Date Title Name of Publisher
Zaid Al-Hawatmeh

Osama Shaban

 2018 Social Accounting & Social Responsibility Reporting in the Jordanian Industrial Companies Listed in Amman Stock Exchange Market Economic Review

Vol. 69  No.4
Nafez Ali

Osama Shaban

Ziad Al-Zubi

 

 2017 The Effect of Implementing Integrated Marketing Communication Systems on Improving marketing Function “A case Study on OFFTEC Company International Research Journal of Applied Finance

Vol. 8  No.4
Osama Shaban

Ahmad Adel

Omran Al-Ibbini

 2017 Financial Crisis Between Personnel Misbehavior, Corporate Governance and Absence of Ethics and Values International Research Journal of Applied Finance

Vol. 8  No.5
Osama Shaban

Ziad Al-Zubi

Nafez Ali

Atalla Alqotish

 2017 The Effect of Low Morale and Motivation on Employees’ Productivity & Competitiveness in Jordanian Industrial Companies International Business Research

Canada

Vol. 10  No.7
Osama Shaban

Ziad Al-Zubi

Ahmad Adel

 2017 The Extent of Using Capital Budgeting Techniques in Evaluating Manager’s Investments Projects Decisions (A Case Study on Jordanian Industrial Companies) International Journal of Economics & Finance

Vol.9 No. 12

Canada
Osama Shaban

Ziad Al-Zubi

Nawaf AlGhusin

 2017 THE EFFECT OF FINANCIAL & CASH POLICIES ON T HE PERFORMANCE AND RISK ASSESSMENT OF AMMAN STOCK EXCHANGE MARKET Economic Review

Vol. 68  No.5
Osama Shaban

 

 2016 The Impact of Technological and Globalization Changes on Human Resource Management

A case study on Jordanian Telecommunication Companies)

 The 2016 WEI International Academic Conference Proceedings

Vienna, Austria

 
Osama Shaban

 

 2015 The Relationship between Mathematics Grades and The Academic performance of the Accounting Students’ Department ” A case study on Accounting Department at Al-Zaytoonah University of Jordan) International Conference of Business & Economics

Ankara- Turkey

7th-10th May 2015
Nabil Alnasser

Osama Shaban

Abdallah Atieh

 2014 The Role of Human Resource Costing in Assisting Investors to Appraise The Human Assets of a Business Enterprise. International Journal of Economics, Finance and management Sciences

Science Publishing group (USA)

Vol.2 No.2 2014
Osama Shaban

 

 2014 The Extent of Applying The international Internal Audit Standards by the Telecommunication Companies operating in Jordan British Journal of Applied Sciences & Technology

Sciencedomain International (U.K)

Vol.4  No.9
Nabil Alnasser

Osama Shaban

Ziad Al-Zubi

 2014 The effect of effective corporate governance structure in improving investors’ confidence in the public financial information International Journal of Academic Research in business and Social Sciences

Vol.4 No.1

U. K
Ziad Al-Zubi

Osama Shaban

Madher Hamdallah

 2014 The Extent of Employee’s Compliance to the Internal Control System on the reliability and Creditability of Financial Statements Journal of Scientific Research & Reports

Sciencedomain International (U.K)

Vol.3  No.7
Osama Shaban

 

 2014 The Role of Financial Indicators in Rationalizing of Investors’ Decisions in the Jordanian Stock Exchange Market Athens Institute for Education and Research Conference

Athens-Greece
Ziad Al-Zubi

Osama Shaban

Nabil Alnasser

 2013 The effect of business intelligence tools on raising the efficiency of modern management accounting International review of management and business research

Vol.3 No.1

Pakistan
Madher Hamdallah

Osama Shaban

Anan F Srouji

 

 2013 Using costing system in order to price products in small Textile, Leather, and Clothing Companies: Field Study From Jordan International review of management and business research

Vol.3 No.1

Pakistan
Osama Shaban

 

 2012 Auditing Human Resources as a Method to Evaluate the Efficiency of Human Resources Functions and to Control Quality check on HR Activities International Business Research

Canadian Center of Science and Education

Canada
Osama Shaban

 

 2012 Management Accounting and its Role In Financial and Managerial Healing

 

 4th Regional Conference

Knowledge Kingdom

Land Mark Hotel-Amman

 
Osama Shaban

 

 2011 Before The financial Crisis To Occur ” Islamic Point of Veiw”" University of Mohamed Hkider

Biskra- Algeria

Vol.21
Osama Shaban

 

 2011 Entrepreneurship and Internal Control

The Role Of COSO Committee

 Research Journal of Al-Furat University

Syria
Osama Shaban

 

 2011  

Globalization and its Effects on Financial Crisis

And The Arab world

 Beni-Suef University

Journal Of Finance & Commercial Studies

Egypt
Osama Shaban

 

 2008 Efficient Application of the Balanced Scorecard in small Companies ( Suggested Method & a Field Study) The Financial & Commercial Researches Journal

Vol.1 Egypt
Osama Shaban

 

 2008 Factors effect of the determination of auditing fees in Jordan The Financial & Commercial Researches Journal

Vol.1 Egypt
Osama Shaban

 

 2008 The effect of Applying Money laundry protection procedures on the Evaluation of Banks Performance Journal of Social Studies

University of Science & Technology Yemen

Vol.14 No. 28
Osama Shaban

 

 2008 Accounting Career between the Polemist Ambitions & The requirements of Knowledge Society Beni-Suef University

Journal Of Finance & Commercial Studies

Vol.3 Egypt
Osama Shaban

 

 2003 Human Resource Accounting The Journal of Finance

Vol.1 No.2 India
       

 

Contact

Please don’t hesitate to contact me for more information about my work.

Tel: +962-6-4291511
Fax: +962-6-4291432

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