Keywords

Accrual Basis, International Accounting Standards, Public Sector.

Introduction

In previous years, countries have sought to adopt international accounting standards in their accounts and prepare financial statements. The adoption of international standards in government accounts is considered an accounting practice and policy that has an impact on the entire performance of the government. As a result of developments in financial and economic policies and reforms. It was necessary to keep pace with global developments in the registration of financial operations in a way that helps the effectiveness of financial systems. It was also necessary to keep pace with countries applying international accounting standards. Which have given a clearer picture of the accounts and the final financial statements of countries that apply these standards. The application of international standards is considered a political. Financial and administrative reform in institutions and government departments as well as support from international organizations on the development of accounting in the public sector. This contributes to improving the quality and transparency of financial reporting for the public sector and enhances confidence in appropriate financial data and information. The relevant authorities took advantage of the data and information provided after adopting these standards. The public sector is considered as one of the sectors that must be interested in and great efforts must be exerted to improve the quality of financial reports submitted by the government. The adoption of international standards helps to achieve comparisons between financial and statistical data and information and allows data to become more comparable between countries and government departments and sectors.

This permits the aim of continuous development and providing better information to senior management for decisionmaking in an appropriate manner related to the current situation. In November 2014, Jordan adopted international accounting standards in the public sector after several economic and financial reforms in order to open up to global trade. Jordan had to re-construct the financial and administrative system in line with international standards. This change would work to give international character to the accounts of the Jordanian public sector and develop accounting thought and continuity to achieve global compatibility in accounting practices. Furthermore, this would reduce differences in financial reports and reassure the community for the issued financial statements. The shift to the accrual basis was considered as an entrepreneurship carried out by the Jordanian government. The importance of study relies on its timing as it arises during the difficult economic and financial conditions that Jordan is experiencing. Considering the application of (IPSAS) as an entrepreneurship carried out by the Jordanian government in order to reform the accounting system due to its significance.

The government’s accounting system created according to international accounting standards is based on proving financial transactions to prepare the state’s budget and present them in the form of financial reports nd lists showing the results of public sector departments activity for use for planning and oversight the performance of public units. Hence the problem of the study stems mainly from the fact that the Jordanian economy in general and the public sector in particular. Suffer from a sharp decline in all political and economic aspects. In addition to financial and administrative corruption in light of the current situation. This matter requires finding solutions to get out of these challenges facing the Jordanian economy so that these solutions keep pace with developments at all levels and with high efficiency and to compete with developed countries.

Literature Review

Muraina et al. (2020) the aim of this paper is to examine the effects of the implementation of the International Public Sector Accounting Standards (IPSAS) on Nigeria’s financial reporting quality. The study found that accountability positively and significantly affects the quality of financial reporting in Nigeria. Specifically, IPSAS has improved the level of accountability. Which subsequently improved Nigeria’s financial reporting quality. Saadani & Kiir (2019) have examined. in their theoretical part. an assessment of the reality of public accounting of a non-profit nature in Algeria. and the requirements for applying International Accounting Standards in the public sector and the challenges of their application. The study concludes that the majority of the sample’s approval that the public accounting system suffered from a deficiency in the government financial reporting process as a result of its lack of response to global changes. And with the need to update and undertake a comprehensive reform of the public accounting system in its various legal and technical aspects. In accordance with these standards. taking into account the specificity of the Algerian environment in a way that ensures its application of international practices.

Moreover, Fahmid et al. (2019) claimed that the adoption of IPSAS is expected to lead to increased accuracy in reporting and information on government performance and that governments can be accurately assessed by several external groups. Hence, the issue of the transition to IPSAS has several benefits that have been suggested by Alyan’s (2018) study aiming to identify expected effects of applying international accounting standards in public sector on the government accounting system in the ministry of Awqaf. The following effects were identified as expected effects for the purposes of the study: activating public money control improving performance evaluation increasing the quality of financial reports. This study has exposed the availability of requirements for the implementation of International Accounting Standards in the Jordanian Public Sector. If IPSAS are applied in the Government Accounting System. The overall index of the means for the expected effects on the Jordanian government accounting system will be at high levels. Al-Saadi (2017) concluded that the contribution of the International Accounting Standards works to provide transparent and reliable financial information to achieve the accountability and disclosure necessary to display the financial statements in a transparent manner; in order to meet all the needs of users in making rational decisions. Patrick et al. (2017) analyze the cost-benefit relationship in terms of adopting IPSAS in Nigeria. Targeting the accountants’ perceptions.

The most important results were the tremendous benefits of IPSAS exceeded the accreditation costs and the quality of financial reporting was also enriched. Become comparable to other countries applying public sector standards. The study carried out by Abu Melhem (2016) found out that there is an impact of IAS on accounting policies. Changes in accounting estimates and allocations. Obligations and potential assets in improving the efficiency of the performance of the Ministry of Finance in Jordan. Malik et al. (2016) carried out a study in which both the theoretical and practical aspects addressed the appropriate shift approach towards applying International Public Sector Accounting standards that respond to the requirements of good governance and which citizens hope to embody. Especially as Algeria is currently experiencing a difficult financial crisis. Furthermore, Yousef et al. (2016) study deals with the requirements of applying public accounting in Algeria according to IPSAS.

The study concluded that IPSAS contributes to achieving the efficiency of Algerian public institutions and that applying IPSAS for the public sector will lead to improving the quality of information the level of public accounting. Despite that, Algeria is still far from applying these standards. Which in the future will require a main change in its public accounting. Rossieta et al. (2018) aimed to measure accrual based IPSAS implementation and its relationship to central government fiscal transparency. It covered 77 countries from 2008 to 2015 and found that the accrual level scores meet the requirements of the external validity test as evidenced by its positive correlation with the Financial Transparency Index for the International Budget Initiative Evidences. Suggest that central governments should strategically implement IPSAS-based accruals. Additionally IPSAS-based accrual practices (implicit or explicit) enhance financial transparency when giving priority to developing accounting policies based on accruals considerably rather than commitment to accrual and completion of reports. Brusca & Martinez (2016) indicated that IPSAS is considered as a path towards the modernization of government accounting and that several countries have made efforts to apply them. The purpose of the study was to analyze the penalties that prevent applying IPSAS. As well as their main benefits. The researchers found that comparability and modernization are direct benefits of International Public Sector Accounting Standards implementation. And that both adopter and non-adopter countries value these positive impacts. This justifies the process of harmonization that the European Commission recently started. Fernandes & Carvalho (2015) have addressed the international harmonization process for examining public accounting reform in Portugal by adopting international public sector accounting standards while highlighting the perception of different stakeholders. Two competing theories (NPM and institutional theory) were used to understand general accounting changes in the Portuguese context. In general, different stakeholders agree with the favorable moment and context for reform. The context of financial crises and significant external pressures to reduce public deficits and improve the quality of financial information. appear to be the most important factors in stimulating changes in public accounting. Ziad AlZubi (2015) studied the extent of application of International Public Sector Accounting Standards by the Jordanian public sector.

The research examined the effectiveness of implementing these standards. As well as how the Jordanian public sector activates these standards in Jordan. This study concluded that the Jordanian public sector applies international accounting standards for the public sector in a weak manner. Ijeoma & Oghoghomeh (2014) examined the expectations. benefits and challenges of adopting International Public Sector Accounting Standards in Nigeria. This study found that the adoption of IPSAS standards is expected to raise the level of accountability and transparency in the public sector in Nigeria. It was found that adopting IPSAS enhances comparability and international best practices. Christiaens et al. (2013) study explores the past twenty-five important years of the new public administration (NPM) reforms. Focused on accrual accounting in countries where the accrual basis was adopted in its governmental work..The most important results were of the transitions to international public sector accounting standards necessitates a long period of implementation as the existing domestic business accounting regulations hinder the judicial authorities from implementing international standards.

Study Hypotheses

H01: There is no statistically significant effect of adopting IPSAS on the application of accrual basis.

H02: There is no statistically significant impact of adopting IPSAS on improving the efficiency of financial performance in the Ministry of Finance in Jordan.

H03: There is no statistically significant impact of adopting IPSAS on changing the policy of disclosure of accounting and financial data and information of the Jordanian public sector.

The advantages of International Public Sector Accounting Standards and the criticism it faced

The most important advantages that led most countries to adopt International Public Sector Accounting Standards include the following: (Sabrina, 2014).

1. Accounting compatibility and comparability: This is the reason for the need ofaccounting compatibility to be a common language for countries that have different national accounting standards.

2. Consistency with globalization and economic openness. As recent decades witnessed rapid and wide transformations and developments that covered all fields. Including accounting in public sector.

3. Promoting accountability and transparency: The focus on accountability by citizens represents one aspect as well as the increasing focus on eliminating corruption and enhancing transparency in government (Kaufman. 2005). There are few countries without corruption as it has spread across the world even developed nations. Where the various criteria came to eliminate corruption.

4. A motivating factor for improving performance (Al-Khatib, 2010). The International Public Sector Accounting Standards IPSAS application is not an end in itself. But rather a means of providing high quality financial statements; a means of improving operating performance in areas such as inventory management fixed assets and wages. It also improves budget control (Huweis, 2014). As well as governance by providing comparable clear concise advanced accounting information.

One of the most important criticisms faced the IPSA Standards is the dialectic of issuing accounting standards for the public sector. As it was better to issue standards by the competent government agencies in the public sector as they are more knowledgeable (Jeanne. 2017). In the field of accounting sciences. The logical step that follows reaching the basic principles is translating these into criteria for practical application. Where the standards represent models. Patterns or levels of accounting performance as provisions for a specific element of the financial statements or a specific type of process. Events or conditions affecting the accounting unit (Al-Ja’arat, 2015).

International Public Sector Accounting Standards can be viewed as a translation of the conceptual framework for accounting. Whether in goals assumptions principles or concepts. As it represents one of the tools of practical application. Which requires taking into account the environmental conditions surrounding its construction. Hence, the researchers believe that applying International Public Sector Accounting Standards is a competitive advantage that distinguishes Jordan from among the international countries that have sought to adopt the standards. Since the application of IPSAS helps the government to effectively control the public sector better where adopting the standards helps to apply the accrual basis.

This plays a role in the financial and economic reform process and get rid of corruption after controlling government expenditures and revenues better while applying the cash basis in their accounts. Ayman et al. (2020) points to exploring the main success factors in adopting international public sector accounting standards namely training local legislation infrastructure.

Methodology

Data Collection

The study has applied the descriptive approach to oserve. Describe and interpret real phenomena and events in order to reach the characteristics of the studied phenomenon and the relations of events and factors affecting them. The study also relied on the evidentiary approach to interpret. Estimate and draw conclusions by relying on a sample from the population to reach decisions pertaining to the population. And where this approach deals with generalization and prediction. This approach is based on the interpretation of the current situation or problem by defining its circumstances and dimensions and describing the relations between them with the aim of arriving at an accurate and integrated scientific description of the phenomenon or problem. This approach is also on the facts associated with the phenomenon. As this it is not limited to the process of describing the phenomenon. But it includes analyzing data measuring and interpreting them arriving at an accurate description of the phenomenon or problem and its results and provides solutions and proposals to address it (Al-Najjar et al., 2017).

Study population and sample: The population of the current study consisted of the employees of Ministry of Finance amounting (250) employees 250 questionnaires were distributed to these employees. (207) questionnaires were retrieved. Representing (82.8%) of the population of the study. (7) questionnaires were excluded due to the lack of full responses of the respondents. As the questionnaires subject to the analysis were (200) questionnaires. Representing (80%) of the distributed questionnaires.

The reliability of the study tool: The extent of the reliability of the tool used in measuring the variables included in the questionnaire was verified by calculating the value of (Cronbach's Alpha). Table 1 below shows that the result of Cronbach's Alpha for the final sample was (85.1%). meaning the study tool can be described as reliable. and that the data obtained is appropriate to measure the variables. and of a high degree of reliability (Sekaran & Bougie, 2016).

Table 1 Reliability of the Study Tool Based on Cronbach Alpha
Hypothesis	H1	H2	H3
Cronbach Alpha	0.768	0.793	0.857
N	8	10	10
Overall index of questionnaire items = )0.851(

Table 1 shows that the value of (Cronbach Alpha) for the final sample ranged between (75.8%-79.3%). so the study tool can be described as reliable. and that the data obtained through it are appropriate to measure the variables and are of a high degree of reliability. The responses of the study sample of individuals were regarding adopting the International Public Sector Accounting Standards IPSAS and its effect in applying the accrual basis in the Jordanian Ministry of Finance.

Describe the Results of the Study

The mean the standard deviation and the level of responses of the study sample are introduced in Table 2, Table 3 and Table 4 regarding adopting the IPSAS. Table 2 presents the mean. The standard deviation and the level of respondents’ answers to the first hypothesis questions. “The effect of adopting IPSAS on the application of accrual basis" which was measured based on (8) paragraphs.

Table 2 The Mean the Standard Deviation and the Level of Respondents' Answers to the First Hypothesis Questions
No.	Paragraph	Mean	Standard deviation	Degree of Agreement*	Rank
1	The adoption of International Public Sector Accounting Standards contributes in adopting accrual basis strongly in public accounting	4.11	0.693	High	2
2	Then adoption of International Public Sector Standards helps in improving financial reports if accrual basis is applied	4.21	0.636	High	1
3	Applying the accrual basis in government accounts is considered as one of the priorities of accounting reform to adopt International Public Sector Accounting Standards	4.05	0.757	High	4
4	Applying the accrual basis contributes in providing financial statements that assist in making financial decisions	4.01	0.757	High	7
5	Applying the accrual basis contributes in providing financial data to monitor performance and public money against corruption	4.08	0.690	High	3
6	Applying the accrual basis in public accounting helps the evaluation and disposition of fixed assets.	4.01	0.750	High	6
7	The use of the accrual basis increases the comparability of the financial statements	4.03	0.697	High	5
8	Accounting information based on accrual basis is highly reliable	3.92	0.634	High	8
Overall index		05.4	0.434	High

Table 3 The Mean the Standard Deviation and the Level of Respondents' Answers to the Second Hypothesis Questions
No.	Paragraph	Mean	Standard Deviation	Degree of agreement	Rank
1	International Public Sector Accounting Standards are applied in the Ministry of Finance according to the requirements of the international community.	3.91	0.738	High	5
2	International    Public      Sector Accounting Standards of the state play an effective role in increasing economic growth. Which helps in attracting foreign investment to Jordan.	3.87	0.601	High	6
3	The application of International Public Sector Accounting Standards in the public sector is one of the factors of economic openness and its development.	4.05	0.697	High	1
4	The adoption of International Public Sector Accounting                   Standards                           helps               enhance accountability and thus improves governance in the public sector.	3.95	0.652	High	3
5	The adoption of International Public Sector Accounting Standards contributes to the timely decision-making process	3.94	0.692	High	4
6	The adoption of International Public Sector Accounting Standards improves the quality of financial reports and increases transparency in government financial practices	3.38	0.697	High	8
7	There are no errors in the reports and financial statements extracted from the current accounting system based on International Public Sector Accounting Standards	3.77	0.735	High	10
8	The Ministry of Finance is using external agencies to implement International Public Sector Accounting Standards to improve performance	3.78	0.840	High	9
9	The implementation of International Public Sector Accounting Standards is an entrepreneurship in government accounting business in the public sector	3.99	0.702	High	2
10	Comparisons of accounting information can be made after adopting International Public Sector Accounting Standards better than before.	3.86	0.675	High	7
Overall index		3.89	0.372	High

Table 4 The Mean the Standard Deviation and The Level Of Respondents' Answers to the Third Hypothesis Questions
No.	Paragraph	Mean	S. D.	D.A.	Rank
1	Properly applying IPSAS leads to data and disclosed information quality	3.86	0.634	High	7
2	Following proper laws and procedures according to international standards leads to real results in the process of accounting disclosure	4.14	0.707	High	1
3	The selection of indicators and standards related to accounting is      evidence     of     the     efficiency of management and accountants	3.99	0.665	High	2
4	Accurate disclosure information is evidence of the appropriate adoption of IPSAS	3.96	0.644	High	3
5	Having a team of qualified and trained accountants increases the effectiveness of the accounting disclosure of the financial statements.	3.89	0.738	High	6
6	The Ministry of Finance discloses information related to the government's financing of its activities and projects in accordance with IPSAS	3.91	0.818	High	5
7	IPSAS help   in   the   accounting   disclosure   of intangible assets and their role in increasing the quality of financial reports	3.78	0.746	High	9
8	The adoption of IPSAS helped change the way of thinking from spending to cost and from monopoly to international competition	3.95	0.778	High	4
9	Provision of broad and more consistent reporting of expenditures and revenues	3.73	0.762	High	10
10	Enhance transparency and internal control in relation to assets and liabilities in general	3.85	0.863	High	8
Overall index		3.90	0.414	High

Table 2 shows that the overall index has scored a mean of (4.05) and a standard deviation of (0.434). Which indicates that the adoption of IPSAS and its effect in applying the accrual basis in the Jordanian Ministry of Finance were of a high level from the point of view of individuals of the study sample. The results in Table 2 shows that paragraph (2) states. “The adoption of International Public Sector Accounting Standards helps in improving financial reports if the accrual basis is applied” has ranked first with a mean of 4.21 and a standard deviation of (0.636). On the other hand paragraph (8) states that "accounting information based on accrual basis is highly reliable" has ranked last with a mean of (3.92) and a standard deviation of (0.693). Table 3 presents the mean, the standard deviation and the level of the responses of the study sample individuals regarding the second hypothesis questions. “Effect of adopting IPSAS on improving the efficiency of financial performance in the Ministry of Finance in Jordan” which was measured based on (10) paragraphs.

Table 3 shows that the overall index scored a mean of (3.89). With a standard deviation of (0.372). Which indicates that the adoption of International Public Sector Accounting Standards and its effect in improving the efficiency of financial performance in the Ministry of Finance in Jordan was of a high level and that from the point of view of the study sample individuals. The results in Table 3 also show that paragraph (3) which states. “The application of International Public Sector Accounting Standards in the public sector is one of the factors of economic openness and its development" ranked first with a mean of (4.05) and a standard deviation of (0.697). On the other hand paragraph (7) states. There are no errors in the reports and financial statements extracted from the current accounting system based on International Public Sector Accounting Standards has ranked last with a mean of (3.77) and a standard deviation of (0.735).

The responses of the study sample of individuals regarding third hypothesis. “The effect of adopting IPSAS on changing the policy of disclosure of financial data and information in the Jordanian Ministry of Finance”. Table 4 shows the mean the standard deviation and the level of respondents' answers to the questions which were measured based on (10) paragraphs. Table 4 shows that the overall index has scored a mean of (3.90) with a standard deviation of (0.414). Which indicates that the adoption of international accounting standards IPSAS.

Its role in changing the policy of disclosure of financial data and information in the Jordanian Ministry of Finance was of high level from the point of view of the study sample individuals. The results appear in Table 4 which shows that Paragraph (2) states. "Following proper laws and procedures according to international standards leads to real results in the process of accounting disclosure" has ranked first with a mean of (4.14) and a standard deviation of (0.707). On the other hand paragraph (9) that states "The provision of broad and more consistent reporting of expenditures and revenues". Ranked last with a mean of (3.73) and a standard deviation of (0.762).

Study Hypotheses Test

The first hypothesis results of the study states

H0: "There is no statistically significant effect at the level of significance (α≤0.05) for the adoption of International Accounting Standards (IPSAS) on changing accounting policies and applying the accrual basis”.

The study hypothesis was subjected to (One Sample T-Test) and its results were as shown in Table 5. Table 5 represents the results of the statistical analysis for the first hypothesis model. Which indicates a statistically significant effect for the adoption of (IPSAS) on changing accounting policies and applying the accrual basis. Through T value (34.255) which is greater than the tabulated value which is (1.960). This also represents the significance of this model at one degree of freedom with a significant level (Sig = 0.00) which is less than (0.05). Accordingly, we reject the null hypothesis (H0) and accept the alternative hypothesis (Ha) where a statistically significant effect exists at the significance level (α≤0.05) for the adoption of International Accounting Standards (IPSAS) on changing accounting policies and applying the accrual basis.

Table 5 One Sample T-Test of H1
T Calculated	T SIG	DF	Result of H0
34.255	*0.00	1	Rejected
*Significant at((a=0.05)
Tabulated T=(1.960)

The second hypothesis results of the study states

H0: There is no statistically significant effect at the level of significance (α≤0.05) for the adoption of International Accounting Standards (IPSAS) on improving the efficiency of financial performance in the Ministry of Finance in Jordan.

The study hypothesis was subjected to (One Sample T-Test) and its results were as shown in Table 6.Table 6 represents the results of the statistical analysis for the second hypothesis model. Which indicates a statistically significant effect for the adoption of International Accounting Standards (IPSAS) on improving the efficiency of financial performance in the Ministry of Finance in Jordan. Through the T value (34.002) which is greater than its tabulated value which is (1.960). This also represents the significance of this model at one degree of freedom with a significant level (Sig = 0.00) which is less than (0.05).

Table 6 One Sample T-Test of H2
T Calculated	T SIG	DF	Result of H0
34.002	*0.00	1	Rejected
*Significant at((a=0.05)
Tabulated T=(1.960)

Accordingly, we reject the null hypothesis (H0) and accept the alternative hypothesis (Ha) where a statistically significant effect is exists at the significance level (α≤0.05) for the adoption of International Accounting Standards (IPSAS) on changing accounting policies and applying the accrual basis.

The third hypothesis results of the study states

H0: "There is no statistically significant effect at the level of significance (α≤0.05) for the adoption of International Accounting Standards (IPSAS) on changing the policy of disclosure of financial data and information”.

The study hypothesis was subjected to (One Sample T-Test) and its results were as shown in Table 7. Table 7 represents the results of the statistical analysis for the third hypothesis model. Which indicates a statistically significant role for the adoption of International Accounting Standards (IPSAS) on changing the policy of disclosure of financial data and information. Through T value (30.766) which are greater than the tabulated value which is (1.960). Which also represents the significance of this model at one degree of freedom with a significant level (Sig = *0.00) which is less than (0.05).

Table 7 One Sample T-Test of H3
T Calculated	T SIG	DF	Result of H0
30.766	*0.00	1	Rejected
*Significant at (a=0.05)
Tabulated T= (1.960)

Accordingly, we reject the null hypothesis (H0) and accept the alternative hypothesis (Ha) where a statistically significant effect has been established at the significance level (α≤0.05) for the adoption of International Accounting Standards (IPSAS) on changing the policy of disclosure of financial data and information.

Conclusions

1. It was found that there is a role for adopting the IPSAS in changing the accounting policies and applying the accrual basis and in improving the efficiency of the performance of the Ministry of Finance and public sector.

2. It has been proven that there is a role for adopting the IPSAS in changing the policy of disclosing financial data and information.

3. This reveals that IPSAS according to the accrual basis achieve transparency credibility. Reliability and full disclosure of the financial statements in making them comparable.

4. The adoption of IPSAS helps to reform the monitoring system and improve performance through improving the quality of the financial information provided. Therefore this gives users of financial information the speed in making appropriate decisions at the right time.

Recommendations

1. It is necessary to provide sufficient and modern technologies to obtain more accurate accounting information. Which has a positive impact on financial reports.

2. It is necessary to develop academic curricula in universities, colleges and the economic. Administrative and commercial college to teach International Public Sector Accounting Standards.

3. The need for holding training courses and workshops that will help in applying the standards better.

4. The need for carrying out more financial reforms in the public sector training accountants. And developing the accounting system along with information technology applications.

5. Adapting the treasury's accounting procedures to the requirements of standards Providing some necessary elements for the application process. Such as adapting legislations.

6. Laws and regulations and amending them in accordance with international requirements.

7. The necessity of conducting new and in-depth studies to study the effects resulting from achieving the full and actual application of international accounting standards for the public sector in Jordan.

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