Activity-based Costing Accounting System and Government Services Efficiency

Abstract

The objective of this research is to investigate the Activity-based Costing accounting system and Jordan's efficiency of government services. ABC systems were also influenced to improve and evolve in order to increase the efficiency of government services. The study's sample consists of 182 questionnaires completed by Jordanian government employees. The study revealed that the Activity-based Costing accounting system has a significant impact on the efficiency of Jordan's government services. Furthermore, the study revealed an Activity-based Costing accounting system for all levels as a way to improve government service efficiency and crucial to accomplishing efficiency both in the short and long run, as well as the need to just have accounting systems that abide by international financial reporting standards, which seem to be critical inside any accounting part.