تطبيق معيار الإفصاح عن المعلومات المالية للقطاع الحكومي العام و دوره في رفع كفاءة الإفصاح المحاسبي للتقارير المالية

الملخص EN

This study aims to investigate the effect of IPSAS disclosure standards on the comprehensiveness of the Jordanian accounting disclosure.

It also investigates the impact of such standards on the reliability of financial reports.

This study also intends to understand how Jordanian public sector perceives the IPSAS disclosure standards.

To answer the study questions, a questionnaire was distributed and collected from 49 specialized CEOs, accountants and auditors.

Results showed that the disclosure standards lead to improve transparency, accuracy and the comprehensiveness of the accounting disclosure.

Thus, these standards increase the quality of the accounting disclosure and reliability of financial reports.

The study recommends the following: first, the necessity of adhering to the disclosure standards in Jordan due to the acquired benefits from such adoption.

Second, it is also recommended to raise awareness through training programs in Jordanian public sectors to implement IPSAS standards especially the discloser standards