International Journal of Engineering and Advanced Technology (IJEAT) ISSN: 2249 – 8958, Volume-8 Issue-5C, May 2019 60 Published By: Blue Eyes Intelligence Engineering & Sciences Publication Retrieval Number:E10080585C19/2019©BEIESP DOI: 10.35940/ijeat.E1008.0585C19 Abstract: 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. Index Terms: Keywords: Accrual Accounting, Jordan, Readiness of Government Financial Personnel, Social Relationships at the Workplace, Job Satisfaction I. INTRODUCTION According to [17], public demand for major enhancements in government undertakings has led to substantial changes in the organization, management, and accounting functions of governments globally. Governmental accounting reform is considered an important prerequisite for successful implementation of any other organizational or managerial reform. This is because a reformed accounting system is able to provide relevant and accurate financial information to support any other reform [19]. Governmental accounting reform involves the migration towards accrual accounting that allows for higher quality and quantity of accounting information, which improves transparency and accountability, resulting in a better process for decision making [12] and [40]. Accrual Revised Manuscript Received on April 19, 2019. Moawiah Awad Alghizzawi, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia.(email: Moalgzzawi@gmail.com) Rosnia Masruki, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia.(email: rosnia@usim.edu.my) accounting fulfills the demand for efficiency, transparency, and performance management [18], which would lead to a high quality, consistent and comprehensive financial information in the government's accounting reports. Consequently, in the context of governmental accounting reform, the JMOF had decided in 2015 to migrate from cash accounting towards accrual accounting and its expecting to be fully implementing in Jordan by year 2021 [49]. The decision taken was considered a step towards the implementation of international public sector accounting standards (IPSASs) in Jordan. Following that, the JMOF stated that the process of implementing the IPSASs was not progressing well due to the lack of performance improvement within the Jordanian government. In this regard, the Jordanian Finance Minister "Omar Malhas" stressed the need to increase the readiness of government financial personnel within the government of Jordan to keep pace with the fiscal reform decisions taken by the government of Jordan in general and in particular, the migration towards accrual accounting-IPSASs [30]. [14] found that the risks associated with the migration towards accrual accounting are not given due consideration by the governments, despite its complexity. He noted that one of the challenges confronted the New Zealand government in its migration towards accrual accounting was the lack of readiness of the government financial personnel. As highlighted by [10], regardless of the extent of the organizational change, it should be managed properly because it involves moving from a familiar towards an unfamiliar situation. [4] added that readiness of the people involved in the organizational change plays an essential role in ensuring its effective and successful implementation. Therefore, individual readiness factors associated with the acceptance or rejection of organizational change (migration towards accrual accounting) should be considered before the actual change takes place [6]. In Jordan, a few prior studies were conducted on the migration towards accrual accounting through empirical evidence. For instance, the study of [3] revealed that organizational commitment plays a positive role in raising the readiness of government financial personnel in the migration towards accrual accounting in the government of Factors Influencing The Readiness Of Government Financial Personnel In Migrating Towards Accrual Accounting Moawiah Awad Alghizzawi, Rosnia Masruki