This study aimed to examine the critical success factors of government accountants’ readiness for adoption of accrual accounting in Jordan. Based on 331 usable questionnaire survey received, data were analysed using the SPSS version 24. Results of multiple regression analysis demonstrated that human resource and information technology contribute significant and positively influences government accountants’ readiness for adoption of accrual accounting. Independent sample t-test and one-way ANOVA were performed in this study to assess the mean difference of government accountants’ readiness according to demographic attributes. The results demonstrated significant changes in the mean of the endogenous variable between groups of the demographic attributes including; gender, experience, education and specialization or background. This study not only contributes to expanding the literature concerning adoption of accrual accounting in the Jordanian context, but also provides meaningful guideline to the government of Jordan for adopting accrual accounting, as well as providing insights on the critical success factors in the adoption process.

This study reviews recent articles discussing the benefits of International Public Sector Accounting Standards (IPSAS) implementation in reforming public sector accounting, specifically in developing countries. These benefits are among others better transparency, accountability, and decision making in public sector financial transactions. The purpose of this study is to examine the role of IPSAS in addressing some critical financial issues, including financial aids, budget deficit, taxes, and corruption, which may hinder the progress of Jordanian public sector and the country’s economic growth. This study concludes that IPSAS has an effective role in addressing these thorny issues and its implementation would therefore allow the Jordanian public sector to reach its development goals. The unique contribution of this study is that it enriches the body of knowledge regarding the benefits of IPSAS implementation in a more holistic manner and in a new context, Jordan. Keywords: budget deficit, corruption, financial aids, IPSAS, Jordan, taxes

The government of Jordan has recently begun preparing to transition towards accrual accounting. However, this process is accompanied by many obstacles that might prevent its proper adoption. Therefore, there is a need to create readiness among the government servants to ensure successful adoption of the new accounting system. As such, this study intends to examine the readiness of Jordanian government servants in the process of transition towards accrual accounting. Besides that, this study intends to examine two possible factors that may affect the readiness of Jordanian government servants, which are: (i) the effect of organizational commitment and (ii) the moderating role of job satisfaction. Questionnaires were distributed to 331 Jordanian government servants in the Ministry of Finance (MOF) and the departments belonging to it. The results indicated that the government servants are ready to transition towards accrual accounting and inclined to accept the change. In addition, organizational commitment positively affects the readiness of government servants, and job satisfaction positively moderates the relationship. Finally, some limitations were considered in this study.