The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation  

作　　者：Mohammad Abu Zraiq Rosnia Masruki 

机构地区：[1]Faculty of Economics and Muamalat,Universiti Sains Islam Malaysia(USIM),Nilai,Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2024年第3期73-88,共16页现代会计与审计（英文版）

摘　　要：IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.

关 键 词：IPSAS commitment to change transformational leadership government accountant Ministry of Finance Jordan 

分 类 号：F233[经济管理—会计学]