Title: International Public Sector Accounting Standard adoption and compliance: implications on accounting transparency and quality in Jordan public sector

Authors: Ahmad Yahiya Ahmad Bani Ahmad

Addresses: Department of Accounting and Finance, Faculty of Business, Middle East University, Amman – 11831, Jordan

Abstract: In order to evaluate the adoption and compliance with worldwide public sector accounting standards as well as their effects on accounting transparency and quality in the Jordanian public sector, research was undertaken. The study's population comprised all 250 Jordan's Ministry of Finance, employees. The research used a survey approach; 152 participants were randomly chosen from the pool. The respondents' responses were elicited using a standard questionnaire. Simple percentages and t-test analysis were used to gather and analyse the data. It was determined that the public sector's adoption of the international public sector accounting system would result in more open data, improve government accountability, and foster a better and more thorough decision-making process. The decision-makers, public sector accountants, the Jordan Ministry of Finance, and the Jordanian public sector are among the many parties to which this research is anticipated to be helpful. It was suggested that the government and authorities ensure that professional accountants have access to training facilities and materials on the idea of international public sector accounting and related concerns.

Keywords: public sector; accounting; standard; adoption; improvement; transparency and quality; Jordan Ministry of Finance; Jordan.

DOI: 10.1504/IJEF.2025.143239

International Journal of Electronic Finance, 2025 Vol.14 No.1, pp.124 - 138

Received: 20 Mar 2023
Accepted: 05 Jun 2023
Published online: 11 Dec 2024 *

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