مدى تطبيق مفاهيم المحاسبة السلوكية في دائرة الجمارك الأردنية من وجهة نظر المحاسبين العاملين فيها : دراسة ميدانية

Abstract EN

This study aims to explorer the range of applying behavioral accounting approach in Jordan Customs.

The sample of the study consists of 170 accountants were randomly chosen from a total of 412 qualified accountants working for Jordan Customs, and 157 answered the questionnaire.

A special questionnaire was developed to serve the purpose of this study, and the questioner consists of 38 questions divided into five groups intended to cover accountant's opinion as concerning organize accounting job, work environment, accountants behavioral, training and evaluation, and finally work relations.

Frequencies, percentages, averages and one variance analysis have been used to answer the study questions.

The results showed that the accountants' opinion and satisfaction was moderately high, and that the most important sources of their satisfaction were: organize accounting job, work environment, training, etc.

The results of the study also showed that there were no statistically significant differences (at the 0.05 level) in applying behavioral accounting due to the variables of sex, job level, experience level.