The Extent of the Financial Accounting System Response in Jordan of the Application of the International Accounting Standards

The study aimed to identify the response of the financial accounting system in Jordan to the application of international standards of accounting through the application of accounting and financial operations and change management. The study sample consisted of (150) workers in the Directorate of Government Financial Management Information System in Jordan. A questionnaire was used to collect the needed data. The researcher adopted the descriptive analytical approach and reached a conclusion that the accounting and financial operations and change management contribute to the effectiveness of the government accounting system represented by the Government Financial Management Information System (GFMIS) in achieving its goals. The dimension of accounting and financial operations came in a medium degree, as the dimension of Change Managing was with a medium degree as well. The study recommended the necessity of conducting a periodic evaluation of the GFMIS system and identifying problems facing its users through (feedback) regarding development of the system and its applications