scholarly journals FACTORS INFLUENCING THE READINESS OF FINANCIAL EMPLOYEES IN SHIFTING TO ACCRUAL ACCOUNTING: EVIDENCE FROM JORDAN’S PUBLIC SECTOR

2019 ◽  
Vol 4 (1) ◽  
pp. 135-138
Author(s):  
Moawiah Awad Alghizzawi ◽  
Rosnia Binti Masruki

The principal aim of this paper is to reveal the influences of social relationships in the workplace and job satisfaction on the readiness of financial employees in shifting to accrual accounting in Jordan’s public sector. In achieving this purpose, the researcher selected a total of 375 respondents from the Jordanian Ministry of Finance as a sample for this study. The quantitative method was employed using a questionnaire survey, and 331 questionnaires were collected and used for subsequent analysis, giving a response rate of 88%. The findings of this study show that social relationships in the workplace and job satisfaction positively influence the readiness of financial employees in shifting to accrual accounting in Jordan’s public sector. Given the complexity of the shift to accrual accounting, this paper adds to the existing literature on how social relationships in the workplace and job satisfaction raise the level of financial employees’ readiness in shifting to accrual accounting.

Jordan’s migration towards accrual accounting is aimed at to be completed by year 2021, being as one of its government’s fiscal reform steps. However, this process is not progressing well within the government of Jordan due to the lack of improvement in performance. It is important to prepare the government’s financial personnel for the migration in order to ensure a successful migration process. Moreover, individual readiness factors associated with the acceptance or rejection of migration towards accrual accounting should be considered before the actual migration process takes place. Thus, this research aims to address the influence of social relationships at the workplace and job satisfaction on the readiness of Jordanian government financial personnel to determine their reaction regarding the migration towards accrual accounting. Following the quantitative method, the researcher distributed 375 questionnaires to the government financial personnel working in the Jordanian Ministry of Finance (JMOF), and a total of 331 questionnaires were returned, hence achieving a 88% response rate. The results of the research indicate a positive significant association between social relationships at the workplace/ job satisfaction and the readiness of Jordanian government financial personnel to migrate towards accrual accounting. Several limitations and potential areas for future studies are discussed in the last section of the paper


2019 ◽  
Vol 22 (3) ◽  
pp. 83-99
Author(s):  
Nemanja Lekić ◽  
Jelena Vapa–Tankosić ◽  
Jasmina Rajaković–Mijailović ◽  
Snežana Lekić

2016 ◽  
Vol 2016 (86(142)) ◽  
pp. 53-74
Author(s):  
Kazimiera Winiarska

The purpose of this article is to assess the realisation of goals of management control in public sector entities in Poland. To make the assessment, the authors formulated questions intended to confirm the knowledge of management control goals in practice. At the same time the questions interpreted the scope of realisation of individual goals of management control. The research method used was a questionnaire survey conducted in cities, towns and counties in Poland. The addresses were obtained from the Association of Polish Cities and the Association of Polish Counties. In total, 572 questionnaires were sent out of which 289 completed forms were sent back, which constitutes a 50-percent return. The respondents were allowed to fill the questionnaire on paper or online. The question-naires were distributed with the help of the Main Board of the Accountants Association in Poland. It appears from the gathered data that the concept of management control is accepted in the public sector and the goals are being realised. However, it was proposed to broaden the interpretation of risk management methods by means of a detailed instruction prepared by the Ministry of Finance.


2013 ◽  
Vol 23 (4) ◽  
pp. 448-458 ◽  
Author(s):  
Narges Atefi ◽  
Khatijah Lim Abdullah ◽  
Li Ping Wong ◽  
Reza Mazlom

2018 ◽  
Vol 14 (2) ◽  
pp. 234-247 ◽  
Author(s):  
Suhaiza Ismail ◽  
Siti Alawiah Siraj ◽  
Shahril Baharim

Purpose The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy. Design/methodology/approach The study uses a questionnaire survey that comprises three factors (change valence, task knowledge and task availability) in predicting readiness to implement the accrual accounting system. Multiple regressions were performed on a total of 165 usable responses received. Findings The results reveal that change valence, task knowledge and task availability are significant and positively influence the change efficacy of the Federal Government to implement accrual accounting in Malaysia. However, only change valance is a positively significant factor in influencing change commitment. Originality/value This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual accounting implementation in supporting the Malaysian Government’s financial transformation agenda.


1988 ◽  
Vol 32 (13) ◽  
pp. 777-779 ◽  
Author(s):  
Alan Hedge

A questionnaire survey of demographic, environmental, psychological, and occupational influences on health was conducted in 6 office buildings in the UK. A total of 486 completed questionnaires were analyzed (85% response rate). The results showed that the prevalence of symptoms was not associated with job satisfaction, and the previously reported sex difference in symptom prevalence was not confirmed although this approached significance. The results suggest that work-related illness is strongly associated with self-reported job stress and negative perceptions of the office environment i.e. dissatisfaction with temperature, ventilation, lighting, and noise.


Author(s):  
Chengedzai Mafini

Performance problems in public sector organisations in South Africa may be partially attributed to employee-related factors, including low job satisfaction levels. This study set out to examine factors influencing the job satisfaction of employees in a South African public sector organisation. A two-section survey questionnaire was administered to 246 government employees based in the Gauteng province of South Africa. The data were analysed using descriptive statistics of the sample and factor analysis to establish the factors that contributed to the job satisfaction of public sector employees. Reliabilities were measured with the aid of Cronbach’s alpha. Five underlying factors that contributed to job satisfaction, namely working conditions, ability utilisation, teamwork, creativity and autonomy were identified. Among these factors, teamwork emerged as the highest contributor to respondents’ job satisfaction. The findings suggest that to enhance employee job satisfaction levels, managers in public organisations should pay particular attention to each of the five factors identified in this study. This could be a solution to improving employee relations as well as meeting the performance challenges that currently face public organisations in South Africa.


2018 ◽  
Vol 26 (1) ◽  
pp. 13-29
Author(s):  
Erlangga Arya Mandala ◽  
Faresti Nurdiana Dihan

The Emotional intelligence, spiritual intelligence and job satisfaction to be part of the factors that influence performance. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable partially and simultaneously. This study also aimed to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable directly and indirectly. This study was conducted to 77 respondents employees of PT. Madu Baru, Yogyakarta. The research method used is quantitative method uses statistical analysis and descriptive. The results of this study are (1) there is a significant effect of emotional intelligence on employee job satisfaction. (2) there is a significant influence of spiritual intelligence on employee job satisfaction. (3) There is a significant relationship between emotional intelligence and spiritual intelligence on job satisfaction. (4) There is a significant relationship between emotional intelligence on employee performance. (5) There is a significant relationship between spiritual intelligence on employee performance. (6) There is a significant relationship between emotional intelligence and spiritual intelligence on employee performance. (7) There is a significant relationship between job satisfaction on employee performance. (8) There is an indirect effect of emotional intelligence on the performance of employees through job satisfaction. (9) There is the indirect influence of spiritual intelligence on the performance of employees through job satisfaction. Keywords: emotional intelligence, spiritual intelligence, job satisfaction and employee performance


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