| dc.contributor.author | ALGHIZZAWI, MOAWIAH AWAD | |
| dc.contributor.author | MASRUKI, ROSNIA | |
| dc.date.accessioned | 2021-06-04T02:43:26Z | |
| dc.date.available | 2021-06-04T02:43:26Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/36427 | |
| dc.description | Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting, which is
primarily carried out through the International Public Sector Accounting Standards (IPSAS) implementation plan,
scheduled to be completed by 2021. Considering the complexity of the adoption process, it cannot be completed without
an appropriate Information Technology (IT) system capable of providing the accounting information required for this
reform. Therefore, this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public
sector. The study employed the quantitative survey approach. Based on 331 usable questionnaires, the descriptive
findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general
and to accrual accounting in particular. The regression analysis showed a positive, significant relationship between IT
use and accrual accounting practice. The IT specialist should be able to understand the needs of public sector in adopting
accrual-based accounting. In line with today’s digital age, which integrates advanced technologies and numerous
techniques, this study suggests that a combination of accounting and IT experts is required to enhance the success of
public sector reform. This study contributes to the extant literature concerning the relationship between IT and accrual
accounting adoption in the public sector in developing countries. | en_US |
| dc.description.abstract | Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting, which is
primarily carried out through the International Public Sector Accounting Standards (IPSAS) implementation plan,
scheduled to be completed by 2021. Considering the complexity of the adoption process, it cannot be completed without
an appropriate Information Technology (IT) system capable of providing the accounting information required for this
reform. Therefore, this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public
sector. The study employed the quantitative survey approach. Based on 331 usable questionnaires, the descriptive
findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general
and to accrual accounting in particular. The regression analysis showed a positive, significant relationship between IT
use and accrual accounting practice. The IT specialist should be able to understand the needs of public sector in adopting
accrual-based accounting. In line with today’s digital age, which integrates advanced technologies and numerous
techniques, this study suggests that a combination of accounting and IT experts is required to enhance the success of
public sector reform. This study contributes to the extant literature concerning the relationship between IT and accrual
accounting adoption in the public sector in developing countries. | en_US |
| dc.publisher | UMY | en_US |
| dc.subject | PUBLIC SECTOR | en_US |
| dc.subject | ACCRUAL ACCOUNTING ADOPTION | en_US |
| dc.title | THE INFLUENCE OF INFORMATION TECHNOLOGY (IT) ON ACCRUAL ACCOUNTING ADOPTION OF THE JORDANIAN PUBLIC SECTOR | en_US |
| dc.type | Article | en_US |
