The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector

被引:0
|
作者
Al-Zubi, Ziad
机构
关键词
International Public Sector Accounting Standards (IPSAS); Public Sector; Economic System; Government Accounting;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
This research paper examines the extent of applying the International Public Sector Accounting Standards (IPSAS) by the Jordanian public sector. Since the Jordanian public sector is recently applying these standards, so the research will examine how effectively these standards were applied, also how the Jordanian public sector activate these standards in Jordan. In order to achieve the purpose of the study the SPSS package were applied in addition to other statistical measures. Finally, the study concluded that, the Jordanian public sector is applying the International Public Sector Accounting Standards in weakly form and the research study recommended that these standards should be applied in a wide manner in collaboration with competent authorities; raise the efficiency of monitoring regarding the applying procedure, and keep up with the IPSAS updates. (C) 2015 Published by Future Academy www.FutureAcademy.org.uk
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页码:47 / 63
页数:17
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