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Purpose: This study aims to fill up a literature gap related to the sustainable performance in Jordanian SMEs, where the literature focused on limited variables related only to the human capital.
Theoretical framework: The researchers provided a suggested model to be implemented in the SMEs in Jordan as one of the industries that must be activated in the country to help the economy. Management accounting system and digital balanced scorecards were the main variables contributing, while variables like capital forecasting and decision making also were playing the role of the dependents variable for the D.BSC.
Design/methodology/approach: All of the mentioned variable toward sustainable performance in the Jordanian SMEs in this quantitative research tested via randomly distributing questionnaires among the employees of the industry with returned and valid for analysis of 910 surveys. Using SPSS for descriptive analysis and AMOS for the EFA and CFA.
Findings: The results deducted as there is a significant mediation role for D.BSC between MAS and decision making and insignificant mediation role for D.BSC between MAS and capital forecasting.
Research, Practical & Social implications: This research is suggesting a model and variables to be used by the SMEs in Jordan. This model will vast the SMEs industry and support the society by affording further employment chances.
Originality/value: The paper contributes to the body of knowledge and the Jordanian SMEs industry and Jordanian society. This paper targeting the most important industry in the country currently because such third world countries needed the SMEs referring to the previous studies.
