The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector  

作　　者：Moawiah Awad Alghizzawi Rosnia Masruki 

机构地区：[1]University of Buraimi,Al Buraimi,Oman [2]Universiti Sains Islam Malaysia,Nilai,Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2024年第2期40-48,共9页现代会计与审计（英文版）

摘　　要：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 difficulties of adoption,this process 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 digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

关 键 词：public sector accrual accounting adoption information technology JORDAN 

分 类 号：F233[经济管理—会计学]