The Reflection of Applying Accrual Basis in Enhancing Transparency and Accountability in the Jordanian Public Sector

The study aimed to identify the reflection of applying the accrual basis in enhancing transparency and accountability in the Jordanian Public Sector. To achieve the objectives of the study, a questionnaire was designed and distributed to the study population consisting of the Ministry of Finance and its affiliated departments and the Audit Bureau in Jordan, (34) departments with its branches, with (753) employees. A total of (270) questionnaires were distributed to the study population, after examining the retrieved questionnaires, and deleted for lack of information in them, the randomly selected sample became (255) questionnaires, the multiple regression used to test the hypotheses of the study. The study concluded that there is a positive effect of applying the accrual basis through developing control systems, updating accounting systems, and evaluating the performance of government units on enhancing transparency and accountability in the Jordanian public sector. The most important recommendation of the study is the necessity to develop technological capabilities and modern computer programs in the Jordanian public sector to keep in line with the updating of the accounting system and develop the control system according to the accrual basis requirements.