The current study aims to examine the effect of low morale and motivation on employees' productivity and competitiveness. Low productivity and loss of competitiveness are outcomes of low morale and low motivation and may sometimes lead to further undesired symptoms such as absenteeism and sabotage. A questionnaire was designed to achieve the purpose of this purpose, and it was distributed to selected accounting and management employees working in different Jordanian business environments. The number of questionnaires analyzed were (276) questionnaires. Resolution data were analyzed using the statistical program Smart PLS (Partial Least Square). The study concluded that low morale and low motivation affect productivity and competitiveness, and it also recommends that management should work on increasing productivity by increasing employees' satisfaction through re-engineering systems and processes and providing incentives, education and training.
The aim of this research paper is to study the extent of using capital budgeting techniques on choosing the suitable project for investment. The current research study focused on capital budgeting techniques such as Net Present Value NPV, and Internal Rate of Return IRR, and Pay Back period PB, which is considered the main tools in the hands of decision makers in deciding the best possible alternative of investment. In order to achieve the purposes of the study a questionnaire have been created (based on Graham and Harvey survey in 2001), the aim was to cover most of the Jordanian industrial companies despite of their size and ownership in the current year 2017. Resolution data were analyzed using the statistical program SSPS. Finally, the study concluded that, 58% of Jordanian industrial companies use the Net Present Value, 22% use the Payback Period, 12% use the Internal Rate of Return, and the remaining used a combination of the Accounting Rate of Return, Profitability Index, and sensitivity analysis. The current research study is expected to assess management in choosing the best capital budgeting technique in the evaluation of its future investment projects.
This research paper examines the extent of applying the International Public Sector Accounting Standards (IPSAS) by the Jordanian public sector. Since the Jordanian public sector is recently applying these standards, so the research will examine how effectively these standards were applied, also how the Jordanian public sector activate these standards in Jordan. In order to achieve the purpose of the study the SPSS package were applied in addition to other statistical measures. Finally, the study concluded that, the Jordanian public sector is applying the International Public Sector Accounting Standards in weakly form and the research study recommended that these standards should be applied in a wide manner in collaboration with competent authorities; raise the efficiency of monitoring regarding the applying procedure, and keep up with the IPSAS updates.
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