Mohammad Ali Al Hayek

This study aims to investigate the relationship between government revenue and capital expenditures in Jordan from 2003 to 2022, with public debt as the moderating variable. Utilizing data from the Jordanian Ministry of Finance’s final accounts and the Central Bank of Jordan’s reports, the study employed regression analysis techniques in the statistical software E-Views to test the study’s hypotheses. The findings reveal a positive relationship between revenue and capital expenditures, indicating the significance of revenue in determining the level of capital expenditures. Additionally, a positive relationship is observed between public debt and the magnitude of capital expenditures, suggesting that a portion of capital expenditures is covered by government revenues while the remaining portion is financed by public debt. Upon introducing the moderating variable (public debt) into the analysis, the impact of public debt on the relationship between revenue and capital expenditures becomes evident, indicating that public debt strengthens the relationship between revenue and capital expenditures. In light of the study’s findings, the government should focus on enhancing and increasing revenue and financing sources while rationalizing expenditures. Moreover, it should strive to improve its services and infrastructure to attract more investments and reduce public debt.

Type of the article: Research Article

Abstract
This study aims to examine the effect of digital transformation in the Jordanian government on the efficiency of government accounting, with organizational culture as a moderating factor. Two hundred and fifty valid responses were obtained from the auditors of the Jordanian Audit Bureau, internal auditors at the Ministry of Finance, and employees of innovation, transformation, and digital empowerment at the Jordanian Ministry of Digital Economy. The study employed regression analysis using PLS-SEM. The results indicated that perceptions of digital transformation, technological infrastructure, digital transformation benefits, and barriers to digital transformation significantly affected the efficiency of government accounting. Conversely, human resources efficiency was negatively associated with government accounting efficiency. Regarding the moderating variable, it strengthened the relationship between digital transformation benefits and government accounting efficiency (O = 0.115, T = 4.354, p < 0.001) and between technological infrastructure and government accounting efficiency (O = 0.047, T = 2.724, p = 0.006). It also reinforced the positive effect of barriers to digital transformation (O = 0.057, T = 2.411, p = 0.016). In contrast, it weakened the impact of both digital transformation perception (O = –0.124, T = 3.763, p < 0.001) and human resource efficiency (O = –0.087, T = 4.492, p < 0.001) on government accounting efficiency. The findings recommend that the government strengthen its organizational culture to complete the digital transformation process, as it significantly influences the efficiency of government accounting. Furthermore, it should improve the efficiency of government human resources and enhance the perception of digital transformation.