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AuthorBdour, Jamal Ibrahim
AuthorAl Momany, Munther Talal
AuthorQaqish, Mahmoud Hassan
Available date2009-11-25T13:09:25Z
Publication Date2005
Publication NameJournal of Business and Economics
CitationJournal of Business and Economics, 2005, Vol. 11, Pages 34-66.
URIhttp://hdl.handle.net/10576/8108
AbstractThe purpose of this study is to examine the implementation of accrual-based accounting into the Jordanian public sector. The focus of interest is to test a number of hypotheses about the perceptions of government employees toward the implementation of accrual-based accounting in the Jordanian public sector. The views of accountants and finance officers working in the health and education departments, which have been attempting to employ accrual-based accounting since the introduction of Program and Performance Budgeting (PPB) in 1996, are compared with those of accountants and finance officers working at departments which do not, for the purpose of determining whether there are any significant differences in the perceptions of the two groups regarding the feasibility of adopting accrual-based accounting into the Jordanian public sector. A survey questionnaire was distributed to a representative sample of 611 government accountants and finance officers who work within different Jordanian public sector departments. The findings have revealed a support in principle for the introduction of accrual-based accounting. However, technical difficulties (i.e. assets valuation) were associated with its implementation, which may have prevented the government from achieving the intended outcomes of the reform. Different opinions have emerged between the users and non-users sample groups as to the implementation of accrual-based accounting into the Jordanian public sector. Regardless of the preference amongst the majority of respondents from both groups for using accrual-based accounting, the debate seems to continue over the implementation of accrual accounting into public sector.
Languageen
PublisherQatar University
SubjectAccountancy
TitlePerceptions of government employees About the introduction of Accrual-based accounting into the Jordanian public sector
TypeArticle
Pagination34-66
Volume Number11


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