معيقات تطبيق معيار المحاسبة الدولي العاشر في دوائر القطاع العام بالأردن : دراسة ميدانية

الملخص EN

The paper aimed at identifying obstacles that may face applying the International Accounting Standard (IAS,10) in (55) department of the public sector departments in Jordan, which are listed in the State Budget Law No.

(1) of ( 2018).

These obstacles are the Cash Basis, basis currently applied in these Departments, and the financial legislation governing its work, in addition to the efficiency of its financial officer.

In order to achieve the objectives of the study, a questionnaire was distributed to all financial managers, internal audit managers and heads of the financial control departments in these departments a total of (165) questionnaires were distributed, (132) questionnaires returned, of which (117) were suitable for statistical analysis, (i.e.

70.9 %) of the distributed questionnaires.

Appropriate statistical methods, (SPSS) have been used to analyze the data and test their hypotheses :.

Descriptive Statistic Measures, simple linear regression analysis and Reliability Analysis Alpha.

The study results showed that the cash basis currently applied in the public sector in Jordan and the efficiency of its financial officer are considered obstacles to the application of IAS 10, and the financial legislation regulating the work of these departments is not considered an obstacle to the application of this standard.

The researchers suggested several recommendations that represent the proposed solutions to address the obstacles facing the public sector when applying IAS 10.