This study aims to develop an Accountability Disclosure Index (ADI) for Malaysian State Islamic Religious Councils (SIRC), concerning both quantity and quality. In this case, the quality of disclosure items was developed based on the qualitative characteristics, which rely on the International Financial Reporting Standards (IFRS) conceptual framework; namely, relevance, faithful representation, understandability, comparability and timeliness. Each characteristic was scored based on the ‘benchmark’ score, ranging from poor (1) to excellent (5). However, some of the characteristics have been modified to contextualize the SIRC study setting. Both quantity and quality of disclosure items index might contribute to a methodology for analysing and evaluating annual reports. Results show fifty-seven items of disclosure information, which were regarded by stakeholders relevant to be disclosed by the SIRC. Indeed, all these disclosure items should be disclosed in the SIRC annual reports, so as to meet the expectations of a wide range of stakeholders. With regard to the quality of disclosure, two different sets of qualitative characteristics for non-financial and financial statement disclosure were designed. All five qualitative characteristics were adapted to measure the quality of financial disclosure, whereas for non-financial disclosure, 'timeliness' was dropped due to the voluntarily nature of non-financial disclosure.

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.