文章基本信息

标题：Controlling The Financial Performance Of Jordanian Municipalities By Improving Financial Regulations An Analytical Study
本地全文：下载
作者：Ismail H. Ahmaro
期刊名称：Journal of Business Studies Quarterly
电子版ISSN：2152-1034
出版年度：2014
卷号：6
期号：2
页码：67-84
出版社：Journal of Business Studies Quarterly
摘要：This study aims to know the symptoms of weak financial control in Jordanian municipalities, and the role of regulations that cover the performance of the municipalities as a reason for these symptoms. To achieve this, the researcher analyzed the symptoms of weak financial control that appeared in the annual reports of the Accounting Bureau for the years 2009-2012, and associated these symptoms with the weaknesses in regulations that cause the symptoms. The researcher analyzed the articles of the Law and the Financial Bylaw of the Municipalities. The most important findings of the study include the existence of very weak compliance with financial laws and regulations, in addition to weak financial conditions of the municipalities. In addition, the Law of the Municipalities was found to be lacking and ambiguous in stating the authorities of the municipality mayor and the municipality manager, and that it gave additional executive and control authorities to the Minister of Municipality Affairs. The Financial By-Law of the Municipalities was found to contradict with the Law of the Municipalities in several areas, and was found lacking sufficient accounting principles that would enhance the financial control in the municipality. The study suggested a number of recommendations including the need to modify the Law of the Municipalities, and the need to replace the Financial By-Law of the Municipalities in order to implement a modern financial system with clear accounting, control, and organizational standards that apply local and international best practices. In addition, the study recommended the establishment of an internal control unit in the municipality.
关键词：Jordanian Municipal Financial regulations; accounting for municipalities; Municipalities ; law; Municipalities Financial By-Law; Municipalities Financial Performance