The Impact Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward Ipsas Implementation
Year: 2024
Type: article
Study design: Observational Study
Abstract: IPSAS was accepted by Jordan's government in accordance with worldwide trends. The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and plans to implement accrual accounting by January 1, 2021. However, the commitment to change remains uneven, hindering the full shift. Moving from old accounting processes to new ones is tough. Even then, it hasn't been implemented, creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles. Thus, knowing government accountants' issues is essential to applying IPSAS in government accounting. This study examines how transformational leadership affects government accountants' commitment to IPSAS adoption in Jordan's public sector. This study used a quantitative approach to survey Jordanian Ministry of Finance accountants. The 384-person study had a 78% response rate. Additionally, PLS-SEM was used to confirm variable relationships. Transformational leadership positively predicted IPSAS implementation, according to the study.
Source: iBAF e-Proceedings
DOI: 10.33102/zdm18m43
Authors: Mohammad Abu Zraiq, Rosnia Masruki
Institution: Universiti Sains Islam Malaysia
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4404772497