THE IMPACT TRANSFORMATIONAL LEADERSHIP ON COMMITMENT TO CHANGE AMONG JORDANIAN GOVERNMENT ACCOUNTANT TOWARD IPSAS IMPLEMENTATION

Mohammad Abu Zraiq; Rosnia Masruki

doi:10.33102/zdm18m43

Authors

Mohammad Abu Zraiq Universiti Sains Islam Malaysia, Faculty of Economics and Muamalat, Nilai, Negeri Sembilan, Malaysia Author
Rosnia Masruki Universiti Sains Islam Malaysia, Faculty of Economics and Muamalat, Nilai, Negeri Sembilan, Malaysia Author

DOI:

https://doi.org/10.33102/zdm18m43

Keywords:

IPSAS, Commitment to Change, Transformational Leadership, Government Accountant, Ministry of Finance Jordan

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.

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