The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.

Little research has been devoted to focus on women’s leadership styles in particular especially in Kuwait. The aim of this study is therefore twofold: (i) to identify the different leadership styles of women in the public sector in Kuwait, and (ii) to examine if the identified leadership styles of wom-en vary in terms of the demographic characteristics of their subordinates. A quantitative study (questionnaire with 263 employees) is conducted in order to achieve the study objectives. The re-sults of the study show that women in public sector in Kuwait frequently displayed various leader-ship styles as perceived by their followers such as inspirational motivation, idealized influence (at-tribute) styles. Some other styles were displayed fairly often such as management by exception (ac-tive), idealized influence (behavior). Moreover, the dominated leadership styles that displayed fre-quently by women was the transformational style. The study found that the transformational leader-ship style of women varied in terms of the educational level and job title of their followers. Several recommendations were suggested based on these findings that may improve the effectiveness of women leadership in the public sector.

This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector accountants in the public sector, the study shows that the accountants accepted AAS. The study also shows that the acceptance of AAS among the accountants significantly influences their motivation, job satisfaction and job performance. Further analyses show that the accountants’ motivation to accept AAS significantly influences their job satisfaction and subsequently, job performance. The findings of this study indicates that acceptance of a technology could lead to positive attitude and ultimately, ensuring AAS implementation success in the public sector.

This study investigates the impact of various IT tools on project management efficiency within the public sector, specifically examining the mediating role of team communication quality. The study utilized a quantitative approach, data was collected from 197 public sector organizations across Jordan, Saudi Arabia, and Lebanon. The study employed PLS-SEM to analyze the relationships between project management software, communication platforms, collaboration tools, team communication quality, and project management efficiency. The findings confirm that project management software, communication platforms, and collaboration tools each positively influence project management efficiency. Moreover, the study reveals the crucial mediating role of team communication quality. Specifically, the positive impact of these IT tools on project management efficiency is significantly channeled through their ability to enhance team communication. These findings underscore the importance for public sector organizations to not only invest in diverse IT tools but also to prioritize initiatives that foster effective team communication to maximize project success and overall organizational efficiency.

The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector.

This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and institutions and members of publicly owned enterprises (POEs) and professional societies. The study analyzed the collected data using descriptive statistics, correlation and the Chi-Square and Kruskal–Wallis H tests. The reform contributes significantly to a better decision-making process and the use of public funds. It reflects the true long-term implications of policy decisions and therefore helps governments demonstrate accountability in the use of public funds. Despite the identified challenges, the study justifies the suggested reform in Kosovo. The findings emphasize its importance for improving accountability, transparency and financial management and building public confidence in information and the country’s macro-fiscal sustainability position.

Previous studies rarely discuss how digital leadership influences the performance of public organizations. So far, those who have conducted research only discuss the performance of public organizations. The purpose of this research is to analyze the relationship between digital leadership and organizational performance, digital leadership and digital transformation and the relationship between digital transformation and organizational performance in public government organizations. The research method is a quantitative survey, research data obtained by distributing online questionnaires to 765 employees of public organizations. Data analysis used a structural equation model (SEM) with SmartPLS 3.0 software. The stages of data analysis are validity, reliability and significance tests. The sampling technique used is non-probability sampling. The questionnaire used in this study uses a Google form distributed to respondents. The questionnaire measurement method uses a Likert scale of 5. The independent variables used in this study are digital leadership and digital transformation. The dependent variable used in this study is the performance of the public organizations. The results of this study indicate that digital leadership had a positive and significant effect on organizational performance, digital leadership had a positive and significant effect on digital transformation and digital transformation had a positive and significant effect on organizational performance.

Organization theory often focuses on stakeholders’ interests as well as the organization & apos; s social responsibility and while the focus is normally more on private organizations, but these issues must be considered in public organizations as well. People expect the public organizations to think and to act more generally. The purpose of this study is to compare the tendencies of private and public organizations in the field of social responsibility. This is an applied research and is a descriptive-survey study in terms of research method. The statistical population of this study covers all 670 managers of private and public organizations of city of Tehran, Iran. Using Morgan table and by conducing stratified sampling, a sample size of 140 was selected. Data gathering tool was a questionnaire consisted of 18 items. To confirm the questionnaire validity, we obtained the experts’ opinions on acceptable face validity and content validity. To evaluate the questionnaire reliability, the Cronbach & apos; s alpha was used (alpha coefficient = .88). Research hypotheses were tested using independent t-test and all of them were confirmed.