Difficulties in accounting system implementation for service costs in the public sector

Autor: Obiedah Mohammad Alqudah, Noorhayati Mansor, Safrul Izani Mohd Salleh
Jazyk: angličtina
Rok vydání: 2022
Předmět:
Zdroj: Cogent Business & Management, Vol 9, Iss 1 (2022)
Druh dokumentu: article
ISSN: 23311975
2331-1975
DOI: 10.1080/23311975.2022.2150119
Popis: The current study aims to identify the role of difficulties in implementing a public service cost accounting system in Jordan. The methodology of this study focused on applying a quantitative approach. The survey sample consisted of 53 of his employees who gained knowledge about the survey process of Jordan’s service cost system. A questionnaire (90) was distributed, and each participant used a targeted sampling technique. This is because few workers are interested in the cost system for services. The study finds several results that play an important role in calculating the cost of services in Jordan, including public sector factors (institutional objectives, institution-specific issues, human resources, and mechanisms at internal and state levels). Current research helps improve the performance and development of the financial system. Its main goal is to improve the effectiveness of government services while increasing budget realism and increasing savings and openness in public spending.
Databáze: Directory of Open Access Journals
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