scholarly journals Factors Influencing The Readiness Of Government Financial Personnel In Migrating Towards 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 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.


2019 ◽  
Author(s):  
Abja Sapkota ◽  
Usha Kiran Paudel ◽  
Jyotsana Pokhrel ◽  
Pratima Ghimire ◽  
Arun Sedhain ◽  
...  

Abstract Background: Job satisfaction among nursing faculty is critical to improving quality of nursing education, producing future nurses who will contribute directly to the health of patients at a local and national level. This study explores factors associated with job satisfaction among graduate nursing faculties in different universities of Nepal. Methods: A cross-sectional study was conducted among nursing faculty with at least one year of teaching in their respective institutions. A 36-question job satisfaction questionnaire with 6-point Likert type responses was administered online. The questionnaire was pre-tested with 30 faculties pooled from multiple institutions. Link to the final survey was sent via e-mail to 327 nursing faculties working in 39 nursing colleges. Respondents were contacted by phone as a follow up to the email to politely remind them about the survey. Data analysis was carried out with SAS University Edition software. Chi-Square test and t-test were used for simple descriptive analysis. A multivariate binary logistic regression model was used to identify the significant factors associated with nursing faculties’ job satisfaction. Adjusted odds ratio was calculated and significance was considered at p ≤0.05 with 95% confidence interval. Results: The response rate was 54.4%. After retrospective cleaning of data, usable response rate was 52.3% (n=171). The average age of the nursing faculties was 36.8±7.0 years. Based on the overall job satisfaction score, 36.8% nursing faculties were satisfied with their current job. The coefficient for Cronbach’s alpha was 0.895 suggesting very good reliability of the overall measure. The significant factors associated with job satisfaction were the involvement of the faculties in decision making process related to the department (OR=4.83) and adequate access to reference materials (OR=2.90). Conclusions: This study suggests that nursing faculties have positive attitude towards their job but are dissatisfied with the benefits offered to them and the operating condition of their institutions. Expanding the teaching learning resources, such as reference books, subscription to journals, and continuing education opportunities for nursing faculties through participation in professional meetings would be helpful in improving the quality of nursing education in Nepal.


2019 ◽  
Author(s):  
Abja Sapkota ◽  
Usha Kiran Paudel ◽  
Jyotsana Pokhrel ◽  
Pratima Ghimire ◽  
Arun Sedhain ◽  
...  

Abstract Background: Job satisfaction among nursing faculties is critical to improve quality of nursing education for producing future nurses whose action will be directly related to the health condition of the patients at local and national level. This study explores the factors associated with job satisfaction among graduate nursing faculties in different Universities of Nepal. Methods: A cross-sectional study was conducted among the nursing faculties with Masters’ level and higher qualification and completed at least one year of teaching in their respective institutions. A 36-question job satisfaction questionnaire with 6-point Likert type responses was administered online. The survey instrument was pre-tested with 30 faculties pooled from multiple institutions. Link to final survey was sent via e-mail to 327 nursing faculties working in 39 nursing colleges. Respondents were followed through email or phone, once a week for one month after survey was opened. Data analysis was carried out with SAS University Edition software. Chi-Square test and t-test were used for simple descriptive analysis. Results: The response rate was 54.4%. After retrospective cleaning of data, usable response rate was 52.3% (n=171). The average age of the nursing faculties was 36.8±7.0 years. Based on the overall job satisfaction score, 36.8% nursing faculties were satisfied with their current job. The coefficient for Cronbach’s alpha was 0.895 suggesting very good reliability of the overall measure. The significant factors associated with job satisfaction were the involvement of the faculties in decision making process related to the department (OR=4.83) and adequate access to reference materials (OR=2.90). Top three domain specific job satisfaction scores were coworkers (µ=18.3), communication (µ=17.3) and nature of work (µ=17.1). Lowest satisfaction scores were for promotion (µ=12.0), operating condition (µ=12.9) and contingency rewards (µ=13.1) and pay (µ=13.8) Conclusions: This study suggests that nursing faculties have positive attitude towards their job but are dissatisfied with the benefits offered to them as well as the operating condition of the institution they work for. A participatory approach in management and decision making within different level of the organization would boost their morale. Expanding teaching learning resources would be helpful in improving the quality of nursing education in Nepal.


BMC Nursing ◽  
2019 ◽  
Vol 18 (1) ◽  
Author(s):  
Abja Sapkota ◽  
Usha K. Poudel ◽  
Jyotsana Pokharel ◽  
Pratima Ghimire ◽  
Arun Sedhain ◽  
...  

Abstract Background Job satisfaction among nursing faculty is critical to improving quality of nursing education, producing future nurses who will contribute directly to the health of patients at a local and national level. This study explores factors associated with job satisfaction among graduate nursing faculties in different universities of Nepal. Methods A cross-sectional study was conducted among nursing faculty with at least one year of teaching in their respective institutions. A 36-items job satisfaction questionnaire with 6-point Likert type responses was administered online. The questionnaire was pre-tested with 30 faculties pooled from multiple institutions. Link to the final survey was sent via e-mail to 327 nursing faculties working in 39 nursing colleges. Respondents were contacted by phone as a follow up to the email to politely remind them about the survey. Data analysis was carried out with SAS University Edition software. Chi-Square test and t-test were used for simple descriptive analysis. A multivariate binary logistic regression model was used to identify the significant factors associated with nursing faculties’ job satisfaction. Adjusted odds ratio was calculated and significance was considered at p ≤ 0.05 with 95% confidence interval. Results The response rate was 54.4%. After retrospective cleaning of data, usable response rate was 52.3% (n = 171). The average age of the nursing faculties was 36.8 ± 7.0 years. Based on the overall job satisfaction score, 36.8% nursing faculties were satisfied with their current job. The coefficient for Cronbach’s alpha was 0.895 suggesting very good reliability of the overall measure. The significant factors associated with job satisfaction were the involvement of the faculties in decision making process related to the department (OR = 4.83) and adequate access to reference materials (OR = 2.90). Conclusions This study suggests that nursing faculties have positive attitude towards their job but are dissatisfied with the benefits offered to them and the operating condition of their institutions. Expanding the teaching learning resources, such as reference books, subscription to journals, and continuing education opportunities for nursing faculties through participation in professional meetings would be helpful in improving the quality of nursing education in Nepal.


2020 ◽  
Vol 162 (12) ◽  
pp. 3081-3091 ◽  
Author(s):  
Victor E. Staartjes ◽  
Vittorio Stumpo ◽  
Julius M. Kernbach ◽  
Anita M. Klukowska ◽  
Pravesh S. Gadjradj ◽  
...  

Abstract Background Recent technological advances have led to the development and implementation of machine learning (ML) in various disciplines, including neurosurgery. Our goal was to conduct a comprehensive survey of neurosurgeons to assess the acceptance of and attitudes toward ML in neurosurgical practice and to identify factors associated with its use. Methods The online survey consisted of nine or ten mandatory questions and was distributed in February and March 2019 through the European Association of Neurosurgical Societies (EANS) and the Congress of Neurosurgeons (CNS). Results Out of 7280 neurosurgeons who received the survey, we received 362 responses, with a response rate of 5%, mainly in Europe and North America. In total, 103 neurosurgeons (28.5%) reported using ML in their clinical practice, and 31.1% in research. Adoption rates of ML were relatively evenly distributed, with 25.6% for North America, 30.9% for Europe, 33.3% for Latin America and the Middle East, 44.4% for Asia and Pacific and 100% for Africa with only two responses. No predictors of clinical ML use were identified, although academic settings and subspecialties neuro-oncology, functional, trauma and epilepsy predicted use of ML in research. The most common applications were for predicting outcomes and complications, as well as interpretation of imaging. Conclusions This report provides a global overview of the neurosurgical applications of ML. A relevant proportion of the surveyed neurosurgeons reported clinical experience with ML algorithms. Future studies should aim to clarify the role and potential benefits of ML in neurosurgery and to reconcile these potential advantages with bioethical considerations.


Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 110-118
Author(s):  
Iwan Subandi ◽  
Fathurrahman Djamil

Health is the basic right for everybody, therefore every citizen is entitled to get the health care. In enforcing the regulation for Jaringan Kesehatan Nasional (National Health Supports), it is heavily influenced by the foreign interests. Economically, this program does not reduce the people’s burdens, on the contrary, it will increase them. This means the health supports in which should place the government as the guarantor of the public health, but the people themselves that should pay for the health care. In the realization of the health support the are elements against the Syariah principles. Indonesian Muslim Religious Leaders (MUI) only say that the BPJS Kesehatan (Sosial Support Institution for Health) does not conform with the syariah. The society is asked to register and continue the participation in the program of Social Supports Institution for Health. The best solution is to enforce the mechanism which is in accordance with the syariah principles. The establishment of BPJS based on syariah has to be carried out in cooperation from the elements of Social Supports Institution (BPJS), Indonesian Muslim Religious (MUI), Financial Institution Authorities, National Social Supports Council, Ministry of Health, and Ministry of Finance. Accordingly, the Social Supports Institution for Helath (BPJS Kesehatan) based on syariah principles could be obtained and could became the solution of the polemics in the society.


2019 ◽  
Vol 11 (1) ◽  
pp. 8-19
Author(s):  
Crystal Jelita Lumban Tobing

 KPPN Medan II is one of the government organization units at the Ministry of Finance. Where leaders and employees who work at KPPN Medan II always carry out official trips between cities and outside the city. With these conditions, making SPPD documents experiencing the intensity of official travel activities carried out by employees of KPPN Medan II can be said frequently. So that in making SPPD in KPPN Medan II is still using the manual method that is recording through Microsoft Word which in the sense is less effective and efficient. In naming employees who get official assignments, officers manually entering employee data that receives official travel letters are prone to being lost because data is manually written. The web-based SPPD application is built by applying this prototyping method which is expected to facilitate SPPD KPPN Medan II management officers in making SPPD that is effective, efficient, accurate, time-saving, and not prone to losing SPPD data of KPPN Medan II employees who will has made official trips due to the existence of a special database to accommodate all SPPD files.


2019 ◽  
Vol 5 (1) ◽  
pp. 54
Author(s):  
Siti Norida Wahab ◽  
Nazura Mohamed Sayuti ◽  
Azimah Daud

The purpose of this study is to provide an understanding of the factors influencing green warehouse practices (GWP) in the Malaysian warehouse industry. Both stakeholder theory (ST) and institutional theory (IT) act as the foundation in developing the theoretical framework. Six factors were identified resulted from preliminary data gathering and an extensive literature review for constructing the model. The sample size consists of 226 respondents with the acceptance rate of 89 per cent. The findings revealed that customer demand, owner support, employee involvement, top management commitment, industry competition, and governmental pressure are positively associated with GWP. Based on the findings, warehouse companies and relevant authorities in Malaysia should focus on the importance of GWP towards becoming more competitive in the global market. The study provides a theoretical gap by proposing a valuable implication to scholars and practitioners in promoting sustainable industrial development which aligns with the government national agenda.


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