Abu Dhabi Campus
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all.
This person’s work contributes towards the following SDG(s):
Published in: International Journal of Economic Research
Apr 20, 2017
The purpose of this study is to measure the importance of the international financial accounting standards (IFRSs) and the degree of suitability with the Jordanian environment. Furthermore measuring the degree of importance of teaching all standards academically in Jordanian universities, to achieve the goal a questionnaire was designed and distributed to 53 faculty members in public and private universities, 30 questionnaires were retrieved with a rate of response of 57%. The study found a number of results; of the most important were the presence of a significant difference in the degree of importance of teaching international accounting standards and international financial reporting standards in the Jordanian universities by the Jordanian academics point of view. The statistical analysis stated that the most important standards to the Jordanian environment were those regarding the presentation of financial statement, inventory, cash flow statement and property, plant and equipment. Moreover, the statistical analysis also shows that those least important standards to the Jordanian environment are those regarding the accounting for government grants, the reporting for the retirement benefits and cost of employee benefits. The study also found that those standards taught and covered thoroughly in lectures were a minority. Among those prominent standards; statement of cash flows standard, intangible assets, changes in accounting policies and events subsequent to the balance sheet date and finally the revenue standard.
Published in: International Journal of Economic Research
Mar 10, 2017
This study examined the factors that could be impact the way of MAIs implementation within Jordanian entities. Semi-structured interviews were employed in the study in order to determine factors that facilitate, motivate, and create barriers to MAIs implementation. 6 in-depth Face-to-face interviews were conducted in total. Interviewees mentioned that, the significant effects of the following factors in implementation of MAIs namely: Top Management Support, Education of MAIs and Training. During the process of implementing MAIs, the manufacturing entities could be faced problems or difficulties related to change implementation in practice or resistance to change from the employees. The high costs of MAIs implementation, high cost of consultants, are indicated by six companies as the most common barriers encountered during the implementation of MAIs.
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