Publication:
Government Accountants' Readiness For Accrual Accounting Adoption In Jordan: Critical Success Factors

dc.contributor.authorRosnia Masrukien_US
dc.contributor.authorMoawiah Awad Alghizzawien_US
dc.date.accessioned2024-05-28T06:00:01Z
dc.date.available2024-05-28T06:00:01Z
dc.date.issued2020
dc.date.submitted2020-10-12
dc.descriptionVolume 15 Issue 2en_US
dc.description.abstractThis 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.en_US
dc.identifier.doihttps://doi.org/10.24191/APMAJ.v15i2-02
dc.identifier.epage45
dc.identifier.issn1675-3194
dc.identifier.issue2
dc.identifier.spage25
dc.identifier.urihttps://apmaj.uitm.edu.my/index.php/15-2/11-c15n2/57-a15n2-2
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/6928
dc.identifier.volume15
dc.language.isoen_USen_US
dc.publisherAccounting Research Institute, UiTMen_US
dc.relation.ispartofAsia-Pacific Management Accounting Journalen_US
dc.subjectaccrual accounting adoption, Jordan, government accountants’ readiness, human resource, information technologyen_US
dc.titleGovernment Accountants' Readiness For Accrual Accounting Adoption In Jordan: Critical Success Factorsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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