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Factors influencing the readiness of government financial personnel in migrating towards accrual accounting

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dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.authorAlghizzawi M.A.en_US
dc.contributor.authorMasruki R.en_US
dc.date.accessioned2024-05-29T01:55:29Z
dc.date.available2024-05-29T01:55:29Z
dc.date.issued2019
dc.descriptionInternational Journal of Engineering and Advanced Technology (IJEAT) ISSN: 2249 – 8958, Volume-8 Issue-5C, May 2019en_US
dc.description.abstractJordan’s migration towards accrual accounting is aimed at to be completed by year 2021, being as one of its government’s fiscal reform steps. However, this process is not progressing well within the government of Jordan due to the lack of improvement in performance. It is important to prepare the government’s financial personnel for the migration in order to ensure a successful migration process. Moreover, individual readiness factors associated with the acceptance or rejection of migration towards accrual accounting should be considered before the actual migration process takes place. Thus, this research aims to address the influence of social relationships at the workplace and job satisfaction on the readiness of Jordanian government financial personnel to determine their reaction regarding the migration towards accrual accounting. Following the quantitative method, the researcher distributed 375 questionnaires to the government financial personnel working in the Jordanian Ministry of Finance (JMOF), and a total of 331 questionnaires were returned, hence achieving a 88% response rate. The results of the research indicate a positive significant association between social relationships at the workplace/ job satisfaction and the readiness of Jordanian government financial personnel to migrate towards accrual accounting. Several limitations and potential areas for future studies are discussed in the last section of the paper.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.35940/ijeat.E1008.0585C19
dc.identifier.epage66
dc.identifier.issn22498958
dc.identifier.issue5C
dc.identifier.scopus2-s2.0-85073719763
dc.identifier.spage60
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85073719763&doi=10.35940%2fijeat.E1008.0585C19&partnerID=40&md5=b9580335ed27a8da97cf598224741494
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/9708
dc.identifier.volume8
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherBlue Eyes Intelligence Engineering and Sciences Publicationen_US
dc.relation.ispartofInternational Journal of Engineering and Advanced Technologyen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Engineering and Advanced Technology
dc.subjectAccrual accountingen_US
dc.subjectJob satisfactionen_US
dc.subjectJordanen_US
dc.subjectReadiness of government financial personnelen_US
dc.subjectSocial relationships at the workplaceen_US
dc.titleFactors influencing the readiness of government financial personnel in migrating towards accrual accountingen_US
dc.typeArticleen_US
dspace.entity.typePublication

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