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The government of Jordan has recently begun preparing to transition towards accrual accounting. However, this process is accompanied by many obstacles that might prevent its proper adoption. Therefore, there is a need to create readiness among the government servants to ensure successful adoption of the new accounting system. As such, this study intends to examine the readiness of Jordanian government servants in the process of transition towards accrual accounting. Besides that, this study intends to examine two possible factors that may affect the readiness of Jordanian government servants, which are: (i) the effect of organizational commitment and (ii) the moderating role of job satisfaction. Questionnaires were distributed to 331 Jordanian government servants in the Ministry of Finance (MOF) and the departments belonging to it. The results indicated that the government servants are ready to transition towards accrual accounting and inclined to accept the change. In addition, organizational commitment positively affects the readiness of government servants, and job satisfaction positively moderates the relationship. Finally, some limitations were considered in this study. Contribution/ Originality:This study contributes to an expanding research stream on the transition towards accrual accounting by adding the Arab perspective.

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The principal aim of this paper is to reveal the influences of social relationships in the workplace and job satisfaction on the readiness of financial employees in shifting to accrual accounting in Jordan’s public sector. In achieving this purpose, the researcher selected a total of 375 respondents from the Jordanian Ministry of Finance as a sample for this study. The quantitative method was employed using a questionnaire survey, and 331 questionnaires were collected and used for subsequent analysis, giving a response rate of 88%. The findings of this study show that social relationships in the workplace and job satisfaction positively influence the readiness of financial employees in shifting to accrual accounting in Jordan’s public sector. Given the complexity of the shift to accrual accounting, this paper adds to the existing literature on how social relationships in the workplace and job satisfaction raise the level of financial employees’ readiness in shifting to accrual accounting.

Jordan’s migration towards accrual accounting is aimed at to be completed by year 2021, being as one of its government’s fiscal reform steps. However, this process is not progressing well within the government of Jordan due to the lack of improvement in performance. It is important to prepare the government’s financial personnel for the migration in order to ensure a successful migration process. Moreover, individual readiness factors associated with the acceptance or rejection of migration towards accrual accounting should be considered before the actual migration process takes place. Thus, this research aims to address the influence of social relationships at the workplace and job satisfaction on the readiness of Jordanian government financial personnel to determine their reaction regarding the migration towards accrual accounting. Following the quantitative method, the researcher distributed 375 questionnaires to the government financial personnel working in the Jordanian Ministry of Finance (JMOF), and a total of 331 questionnaires were returned, hence achieving a 88% response rate. The results of the research indicate a positive significant association between social relationships at the workplace/ job satisfaction and the readiness of Jordanian government financial personnel to migrate towards accrual accounting. Several limitations and potential areas for future studies are discussed in the last section of the paper