دور القبض الإلكتروني للإيرادات في تعزيز فاعلية الرقابة في القطاع العام في الأردن : دراسة ميدانية

الملخص EN

This study aims at investigating the role of the electronic receipt of public revenues in enhancing the effectiveness of control in the public sector in Jordan .

To achieve this goal, a comprehensive survey of the sixteen public sector department which apply the Financial by-law No.

3 of 1994, and its amendments and regulations issued there under and amendments till 1/6/2008 which amount to 16 departments.

For the purpose of collecting the needed and necessary information to achieve the goals of the study , a total of (100) questionnaires were distributed by hand for the internal auditors, officials of the external control units and financial supervisors in which (71) of questionnaires were adopted for analysis and study (i.e.

71% of the distributed questionnaires).

Descriptive statistics, one way ANOVA and multiple regression analysis were used to analyze the data and test the hypotheses.

The results show a positive effect of asset protection, information and communication to enhance the effectiveness of the control at the departments of the public sector in Jordan according to the electronic receipt of the revenues.

In light of the results of the study, the researchers submitted several recommendation about the necessity of verbalizing the way of procuring in the public sector using electronic receipt of revenues which fulfills the modern directions of the legal authority about the necessity of assets protection, accuracy, and correctness of the financial data and to which extent these could be adopted through enhancing the effectiveness of the control in such sector.