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Arab Journal of Administration المجلة العربية للإدارة

Abstract

This study aims to identify the extent to which industrial companies operating in Ramallah governorate are committed to applying International Accounting Standard No. (16) of the fixed assets. To achieve this, a questionnaire was designed and distributed to the staff of industrial companies operating in Ramallah governorate. The statistical program (SPSS) has been used for the analysis of questionnaire data. The study sample consisted of (40) members of the staff of industrial companies operating in Ramallah governorate and the study found several results, including: The present study showed the commitment of industrial companies operating in Ramallah governorate to the application of International Accounting Standard No. (16) of the fixed assets, largely amounted to (78.1%). The lowest response rate found in the study reached (70%) in the periodic reforms of fixed assets and fixed administrative costs. The current study did not show any statistically significant differences in the average accounts of the independent variables of sex, academic qualification, job title, years of experience, and specialization. The study offered a number of recommendations, most notably: To encourage accountants in industrial companies to work on the general administrative costs of the company as part of the costs of the asset. To hold special training courses for the staff of industrial companies that explain the importance of applying of international accounting standards, especially with regard to the field of private standard principles of fixed assets. To benefit from the experiences of Arab countries with regard to international accounting standards, particularly those of Egypt and Saudi Arabia that have their own national standards, which is an interpretation of international accounting standards according to the regional environment of these countries and that is for issuing Palestinian national standards consistent with the Palestinian economic and social reality.

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