Perceptions of government employees About the introduction of Accrual-based accounting into the Jordanian public sector
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Published
Mar 1, 2005
Abstract
The purpose of this study is to examine the implementation of accrual-based accounting into the Jordanian public sector. The focus of interest is to test a number of hypotheses about the perceptions of government employees toward the implementation of accrual-based accounting in the Jordanian public sector. The views of accountants and finance officers working in the health and education departments, which have been attempting to employ accrual-based accounting since the introduction of Program and Performance Budgeting (PPB) in 1996, are compared with those of accountants and finance officers working at departments which do not, for the purpose of determining whether there are any significant differences in the perceptions of the two groups regarding the feasibility of adopting accrual-based accounting into the Jordanian public sector. A survey questionnaire was distributed to a representative sample of 611 government accountants and finance officers who work within different Jordanian public sector departments. The findings have revealed a support in principle for the introduction of accrual-based accounting. However, technical difficulties (i.e. assets valuation) were associated with its implementation, which may have prevented the government from achieving the intended outcomes of the reform. Different opinions have emerged between the users and non-users sample groups as to the implementation of accrual-based accounting into the Jordanian public sector. Regardless of the preference amongst the majority of respondents from both groups for using accrual-based accounting, the debate seems to continue over the implementation of accrual accounting into public sector.
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Keywords
Accountancy
References
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• Cheng, P. C. "Accounting for Small Municipalities in North Carolina: An Empirical Study" Governmental Accountants Journal. (Spring), (1977), pp. 72-77.
• Coake, S. J. and Steed, L. G. SPSS Analysis without Anguish Version 10.0 for Windows. New York: John Wiley and Sons, 2001.
• Engstrom, J. E. "Information Needs of Budget Participants - A Survey" Governmental Accountants Journal. (Spring), (1979), pp. 56-62.
• General Budget Department. The Programme and Performance Budgeting Project. Amman: Jordan: GBD, 1999.
• Guthrie, J. "Application of Accrual Accounting in the Australian Public Sector - Rhetoric or Reality" British journal of political science, 14, (1), (1998), pp. 1-19.
• Hijazi, M. The possibility of Introducing Accrual-Based Accounting into the Jordanian Governmental Accounting and Budgeting System. Unpublished MBA Dissertation, Jordan University, Jordan, 1988.
• International Federation of Accountants. Preface to Statements of International Public Sector Accounting Standards. New York: IFAC Public Sector Committee, 2000.
• Jones, S. and N. Puglisi. "The Relevance of AAS 29 to the Australian Public Sector: A Case for Doubt?" ABACUS, 33 (1), (1997), pp. 1-18.
• Lapsley, I. "A case for Depreciation Accounting in UK Health Authorities" Accounting and Business Research. (winter), (1978), pp. 21-29.
• ---- . "Managing Capital Assets in the National Health Service: A Critique" Financial Accountability and Management. 2, (1986a), pp. 227-32.
• ---- "Capital Assets Accounting in UK Non-Trading Organisations" Financial Accountability & Management. 2 (4), (1986b), pp. 273-94.
• Likierman. A. "Changes to Managerial Decision-taking in U.K. Central Government" Management Accounting Research. 11(2), (2000), pp. 253-261.
• Mellett H. "The Role of Resource Accounting in the UK Government's Quest for Better Accounting" Accounting and Business Research. 27(2), (1997), pp. 157-168.
• Mubaideen, 0. M. Governmental Accounting System and its Management (1 ed.). Amman: Dar Wa'el, 1999.
• Olson, 0., J. Guthrie and C. Humphrey. Global Warning: Debating International Developments in New Public Financial Management. Oslo: Cappelen Akademisk Forlag as, 1998.
• Pallot, J. "The Nature of Public Assets: A response to Mautz" Accounting Horizons. 4(2), (1990), pp. 79-85.
• Pallot, J. "A Decade in Review: New Zealand's Experience with Resource Accounting and Budgeting" Financial Accountability and Management. 17(4), (2001), pp. 383-400.
• Patton, J. M. "Standardisation and Utility of Municipal Accounting and Reporting Practices: A Survey" Governmental Finance. (May), (1976), pp.15-20.
• The Hashemite Kingdom of Jordan. Jordan's Governmental Financial System Amendment # 22. Amman: Ministry of Finance, 1994.
How to Cite
Bdour, Jamal Ibrahim, Munther Talal Al Momany, and Mahmoud Hassan Qaqish. 2005. “Perceptions of Government Employees About the Introduction of Accrual-Based Accounting into the Jordanian Public Sector”. Studies in Business and Economics 11 (1). https://doi.org/10.29117/sbe.2005.0005.
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Articles