مدي قابلية المنشات الصغيرة والمتوسطة الحجم الاردنية للامتثال لمتطلبات المعيار المحاسبي الدولي الخاص بعرض البيانات المالية

العبايجي, زينب (2013) مدي قابلية المنشات الصغيرة والمتوسطة الحجم الاردنية للامتثال لمتطلبات المعيار المحاسبي الدولي الخاص بعرض البيانات المالية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed at showing the extent of viability of Jordanian small and Medium enterprises (SMEs) to comply with the International Accounting Standard (IAS) concerning those entities. In order to fulfill the study's objectives, a questionnaire was designed, containing the items required by the International Accounting Standard for preparing the financial statements for small and medium size enterprises. The questionnaire was distributed among a sample of (114) financial managers and internal auditors who work at the small and medium enterprises in addition to credit officers. To analyze the study's data and to test its hypothoscs, the researcher used the statistical methods such as the arithmetic mean, the standard deviation and the one way varianu analysis ANOVA, in addition to Scheffee test. The study revealed the existence of a high viability at these enterprises to comply with the international Accounting Standard that is specialized in presenting the financial statement, ل and there is no, differences statistical between the sample's groups (The financial managers, the internal auditors and credit officers) regarding the extent of these enterprises viability to comply with the requirements of the accounting standard, but there are differences with statistical significancy regarding the viability of these enterprises regarding the viability to comply with the items that should be presented in the Statement of Changes in Eqiuty, and the differences were in favor of the credit officers.

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