The Importance of Accounting Responsibility in the Jordanian Government Apparatus from the Point of View of Managers Working in it

Abstract

With the development of the government apparatus worldwide and with the efforts of the Jordanian government to apply modern administrative methods such as the application of the concept of responsibility accounting, the research seeks to identify the importance of responsibility accounting in the Jordanian government apparatus from the point of view of its managers. The research adopted the analytical descriptive approach and distributed the identification to a random sample of finance managers, supervisory directors and administrators working in government units selected as using responsibility accounting. Four units were selected, namely the General Statistics Service, the Central Bank, the National Electricity Corporation and finally the Amman Stock Exchange. The number of questionnaires distributed to the sample was (75), where (57) were retrieved, (6) invalid statistical analyses were excluded, and the number of valid statistical analyses was (51).

      One of the most important findings of the study was that there was an important role for responsibility accounting in the development and implementation of the work of the Jordanian governmental machinery, where the views of the research sample were almost identical and similar. The Researcher recommends that responsibility accounting continues to be applied, while following up on the ongoing application of all the departments of the Jordanian government machinery and working to develop them and to train staff more in their better application, as well as addressing the causes for the delays in the decision-making and implementation process, which would weaken the follow-up process.