Global Advanced Research Journal of Management and Business Studies (ISSN: 2315-5086) April 2018 Vol. 7(2), pp 049-058

Copyright © 2018 Global Advanced Research Journals   


Original Research Articles

Effect of Disclosure and Financial Reporting on the Reliability of Final Accounts in the Public Sector in Jordan: Empirical Study

Hamdan Moh’D Al –Hiyasat 1, Suleiman Hussein Al-Beshtawi 2  & Mahmood Ibraheem Noor 3.

1Associated Professor , Accounting Dept., Faculty Of Business Administration, The World Islamic Science University, Jordan .

2Professor Of Accounting ,  Accounting Dept., Faculty Of Business Administration, The World Islamic Science University, Jordan.

3Professor Of Financial And Banking  Sciences, Financial And Banking  Sciences Dept., Faculty Of  Business  &, AL-Israa University, Jordan.

Correspondence:  E-Mail: Dr_Sulieman@Yahoo.Com

Accepted 26 March 2018


This study aimed to test the effect of disclosure and financial reporting on the reliability of the final accounts in public sector departments in Jordan, specifically the Public Financial Management sector as the concerned authority in the preparation of final accounts. This sector includes the Ministry of Finance and all its 6 general administrative departments, which are (General Budget Department, General Supplies Department, Income and Sales Tax Department, Land and Survey Department, General Customs Department) to which the provisions of the Government Financial Regulation No. 3 of 1994 and its amendments apply; their budget is included in the State Budget Law No. 2 of 2017. To achieve the objectives of this study, a questionnaire was designed and distributed to the financial managers, heads of audit departments, auditors and financial observers within the study community. (147) questionnaires were distributed to the sample members; the number of questionnaires retrieved and approved for analysis was (108), almost (73.5%).  The statistical program for social sciences (SPSS) was used represented in the descriptive statistics, the test of credibility degree (alpha) and the test of multiple regression to describe the study variables and test its hypotheses. The study concluded that there is a positive effect of disclosure on the reliability of final accounts to a medium degree. It also found a positive impact of financial reporting on the reliability of the final accounts to a high degree. In the light of these findings, the researchers recommended several recommendations regarding the concepts of disclosure and financial reporting that would help the public sector departments to avail them in enhancing the reliability of the final accounts.

Keywords: financial disclosure, financial reporting, reliability, final accounts, public sector services.



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