Issues on Public Sector Accounting Reform in Jordan

• 作者: Moawiah Awad Alghizzawi Rosnia Masruki
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: BUDGET DEFICIT CORRUPTION FINANCIAL aids IPSAS JORDAN taxes
• 年，卷（期）: 2020,（3）
• 页码范围: 130-139
• 页数: 10页
• 分类号: F42

摘要

This 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.