Publication:
Issues On Public Sector Accounting Reform In Jordan

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dc.contributor.authorMoawiah Awad Alghizzawien_US
dc.contributor.authorRosnia Masrukien_US
dc.date.accessioned2024-05-28T06:12:16Z
dc.date.available2024-05-28T06:12:16Z
dc.date.issued2020
dc.date.submitted2020-10-12
dc.descriptionJournal of Modern Accounting and Auditing, March 2020, Vol. 16, No.3, 130-139en_US
dc.description.abstractThis 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, taxesen_US
dc.identifier.doi10.17265/1548-6583/2020.03.003
dc.identifier.epage139
dc.identifier.issn1548-6583
dc.identifier.issue3
dc.identifier.other1219-24
dc.identifier.spage130
dc.identifier.urihttp://www.davidpublisher.com/index.php/Home/Article/index?id=42934.html
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7162
dc.identifier.volume16
dc.language.isoenen_US
dc.publisherDavid Publishingen_US
dc.relation.ispartofJournal of Modern Accounting and Auditingen_US
dc.subjectbudget deficit,en_US
dc.subjectcorruption,en_US
dc.subjectfinancial aids,en_US
dc.subjectIPSAS,en_US
dc.subjectJordan,en_US
dc.subjecttaxesen_US
dc.titleIssues On Public Sector Accounting Reform In Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication

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