Open AccessFACTORS INFLUENCING THE READINESS OF FINANCIAL EMPLOYEES IN SHIFTING TO ACCRUAL ACCOUNTING: EVIDENCE FROM JORDAN’S PUBLIC SECTOR
Author(s) -
Moawiah Awad Alghizzawi,
Rosnia Masruki
Publication year - 2019
Publication title -
asia proceedings of social sciences
Language(s) - English
Resource type - Journals
eISSN - 2663-6638
pISSN - 2663-662X
DOI - 10.31580/apss.v4i1.664
Subject(s) - accrual , accounting , job satisfaction , business , christian ministry , public sector , sample (material) , principal (computer security) , economics , political science , management , chemistry , economy , earnings , chromatography , computer science , law , operating system
The principal aim of this paper is to reveal the influences of social relationships in the workplace and job satisfaction on the readiness of financial employees in shifting to accrual accounting in Jordan’s public sector. In achieving this purpose, the researcher selected a total of 375 respondents from the Jordanian Ministry of Finance as a sample for this study. The quantitative method was employed using a questionnaire survey, and 331 questionnaires were collected and used for subsequent analysis, giving a response rate of 88%. The findings of this study show that social relationships in the workplace and job satisfaction positively influence the readiness of financial employees in shifting to accrual accounting in Jordan’s public sector. Given the complexity of the shift to accrual accounting, this paper adds to the existing literature on how social relationships in the workplace and job satisfaction raise the level of financial employees’ readiness in shifting to accrual accounting.