Factors Influencing the Readiness of Government Financial Personnel in Migrating Towards Accrual Accounting 
Moawiah Awad Alghizzawi1, Rosnia Masruki2
1Moawiah Awad Alghizzawi, Department of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia.
2Rosnia Masruki, Department of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia.
Manuscript received on 01 September 2019 | Revised Manuscript received on 10 September 2019 | Manuscript Published on 23 September 2019 | PP: 60-66 | Volume-8 Issue-5C, May 2019 | Retrieval Number: E10080585C19/19©BEIESP | DOI: 10.35940/ijeat.E1008.0585C19
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Jordan’s migration towards accrual accounting is aimed at to be completed by year 2021, being as one of its government’s fiscal reform steps. However, this process is not progressing well within the government of Jordan due to the lack of improvement in performance. It is important to prepare the government’s financial personnel for the migration in order to ensure a successful migration process. Moreover, individual readiness factors associated with the acceptance or rejection of migration towards accrual accounting should be considered before the actual migration process takes place. Thus, this research aims to address the influence of social relationships at the workplace and job satisfaction on the readiness of Jordanian government financial personnel to determine their reaction regarding the migration towards accrual accounting. Following the quantitative method, the researcher distributed 375 questionnaires to the government financial personnel working in the Jordanian Ministry of Finance (JMOF), and a total of 331 questionnaires were returned, hence achieving a 88% response rate. The results of the research indicate a positive significant association between social relationships at the workplace/ job satisfaction and the readiness of Jordanian government financial personnel to migrate towards accrual accounting. Several limitations and potential areas for future studies are discussed in the last section of the paper.
Keywords: Accrual Accounting, Jordan, Readiness of Government Financial Personnel, Social Relationships at the Workplace, Job Satisfaction.
Scope of the Article: Industrial, Financial and Scientific Applications of All Kind