دور تطبيق أساس الاستحقاق على الحسابات الختامية في الوزارات و الدوائر الحكومية الأردنية

الملخص EN

This study aims to identify the effect of applying the accrual basis on the account balance in Jordanian ministries and governmental departments to measure the extent of benefiting from applying the accrual basis in the government accounting in Jordan.

This study identify the guidance of government accounting units by highlighting the implications and advantages that arise when using the accrual basis.

As well as, the transferability of the monetary basis to the accrual basis.

In order to achieve the objectives of the study, a questionnaire was designed to collect preliminary data for the purposes of statistical analysis from all employees of the accounts departments of the Ministry of Finance and the financial services of the Government of Jordan, of 140 questionnaire were distributed and 99 were retrieved (70.7%).the results show: that a significant impact of applying the accrual basis when compared with other method by (3.94) & (78.8%), with a standard deviation of (0.495), The most important recommendations of the study are the need to develop new accounting policies which suit the different activities of each government department without a conflict with the principles of accounting recognized locally sinternation wich requires uniformity in the account names and the commitment to apply the same policies as in companies, working on the development of the accounting system, consistent with international accounting standards and international auditing standards for the public sector.