{"id":6010,"date":"2023-02-17T17:05:36","date_gmt":"2023-02-17T17:05:36","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6010"},"modified":"2023-02-17T17:05:36","modified_gmt":"2023-02-17T17:05:36","slug":"4-2-80","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/4-2-80\/","title":{"rendered":"\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636 \u0648\u0645\u062f\u0649 \u0631\u0636\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0639\u0646\u0647\u0627"},"content":{"rendered":"

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1<\/sup> \u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

Email: mailto:Sammer.ali86@yahoo.com<\/a><\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4280<\/p>\n

Download
\n<\/a><\/p>\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636\u060c \u0631\u0636\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646.<\/p>\n

<\/a>Research title <\/strong><\/p>\n

The quality of accounting services in the municipality of Al-Maarad and the extent of auditors’ satisfaction with them<\/strong><\/p>\n

ABEER FARES SALEH RAWASHDEH1<\/sup><\/strong><\/p>\n

1<\/sup> Accountant, Al-Maarad Municipality, Ministry of Local Administration, Jordan.<\/p>\n

Email: mailto:Sammer.ali86@yahoo.com<\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4280<\/p>\n

Published at 01\/02\/2023 Accepted at 21\/01\/2023 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

The current study aimed to identify the quality of accounting services by revealing the extent of auditors’ satisfaction with accounting services in the municipality of Al-Maarad, and ways to develop accounting services in the municipality of Al-Maarad. The extent of the auditors’ satisfaction with the accounting services in the municipality of Al-Maarad came in the first place with a rate of (51%) and the number (101). The extent of satisfaction with the services came in a medium degree. While the percentage of those who responded was that the percentage of services was weak (6%) and the number (12) references, and as for those who described the services as excellent (43%) and the number (86), it is clear from these numbers that the percentage of satisfaction came with a medium degree Which requires the municipality to carry out plans and procedures in order to raise the accounting services in the municipality of Al-Maarad. With regard to ways to develop accounting services, the study concluded; Work on developing the existing infrastructure in the municipality, as well as accountants should have greater powers in completing transactions, and work on implementing the one-stop-shop policy in completing all transactions in the municipality, and reconsider the way accounting transactions are conducted in the municipality of Al-Maarad. The researcher recommended developing human cadres and benefiting from the advanced experiences of municipalities in the field of accounting services.<\/p>\n

Key Words: <\/strong>accounting services, Al-Maarad municipality, auditors’ satisfaction.<\/p>\n

\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/p>\n

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\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

\u0648 \u0628\u0639\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0646\u062c\u0627\u062d \u062a\u062c\u0627\u0631\u0628 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0623\u062a\u0645\u062a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0637\u0648\u0631 \u0628\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a\u0647\u0627 \u0645\u062b\u0644 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0644\u0637 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0641\u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0645\u0645 \u0627\u0644\u062a\u062c\u0631\u0628\u0629 \u0639\u0644\u0649 \u0628\u0627\u0642\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u0643\u0630\u0644\u0643 \u062d\u0631\u0635 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636 \u0643\u0648\u0646 \u0637\u0628\u064a\u0639\u0629 \u0648\u0638\u064a\u0641\u062a\u0647\u0627 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u0647\u0646\u0627 \u062c\u0627\u0621\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n

\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n

\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u0645\u0627 \u0645\u062f\u0649 \u0631\u0636\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0639\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636\u061f<\/p>\n

– \u0645\u0627 \u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636 \u061f<\/p>\n

\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n

\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0645\u062f\u0649 \u0631\u0636\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0639\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636.<\/p>\n

– \u0627\u0644\u0639\u0645\u0644 \u0639\u0646 \u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636.<\/p>\n

\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

\u062a\u0643\u0645\u0646 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0641\u064a\u0645\u0627 \u064a\u0644\u064a:<\/p>\n

1. \u0627\u0633\u062a\u0642\u0631\u0627\u0621 \u0648\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636 \u0648\u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631\u0647\u0627.<\/p>\n

2. \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0630\u064a \u0633\u064a\u062a\u0646\u0627\u0648\u0644\u0647 \u0627\u0644\u0628\u062d\u062b \u0648\u0647\u0648(\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a( \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636\u060c \u0648\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a\u0647\u0627\u060c \u0648\u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631\u0647\u0627.<\/p>\n

3 – \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u0648\u0627\u0633\u0639 \u0628\u0645\u0648\u0636\u0648\u0639 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629\u060c \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0635\u0641\u0629 \u062e\u0627\u0635\u0629 \u0625\u0644\u0627 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0644\u0645 \u064a\u0646\u0644 \u0646\u0635\u064a\u0628\u0647 \u0645\u0646 \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/p>\n

4 – \u064a\u0624\u0643\u062f \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0637\u0631\u0642 \u0627\u0644\u062f\u0641\u0639 \u0648\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0628\u0634\u0631\u064a \u0648\u062a\u0637\u0648\u064a\u0631\u0647.<\/p>\n

5 – \u0625\u0646 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a\u0647\u0627 \u0633\u0648\u0641 \u064a\u0641\u062a\u062d \u0627\u0644\u0645\u062c\u0627\u0644 \u0644\u0644\u0628\u062d\u062b \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u0627\u0631\u062a\u0642\u0627\u0621 \u0628\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n

6 – \u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u0645\u062b\u0644 \u0645\u0635\u062f\u0631\u064b\u0627 \u0648\u0645\u0631\u062c\u0639\u064b\u0627 \u0647\u0627\u0645\u0627\u064b \u0644\u0644\u0645\u0647\u062a\u0645\u064a\u0646 \u0628\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u062a\u0637\u0648\u0631\u0647\u0627\u060c \u0648\u062e\u0627\u0635\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u0627\u0644\u0627\u0631\u062a\u0642\u0627\u0621 \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n

\u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n

\u062a\u0645\u062b\u0644\u062a \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n