Abstract
Despite realizing the significance of adopting accrual-based IPSAS, the Jordanian government has not yet done so. Be-cause of this circumstance, Jordan is still not achieving the objectives nor reaps the rewards of IPSAS adoption. Thus, this study was conducted with the aim of exploring the motivations behind the initiation of the full adoption of IPSAS to shed light on the extent of the losses resulting from the slowness of the adoption process. A qualitative methodology was employed to gather data using observations, documents review, and unstructured interviews. Sixteen participants from elite people who could speak for their institutions on the research topic were interviewed. Interpretive thematic analysis was employed to analyze the transcripts of interviews and observations. Whilst the texts of documents were analyzed by employing the technique of content analysis. The findings highlight the interplay of several kinds of moti-vations, including direct benefits such as enhancing financial reporting quality and decision-making processes. Some normative and coercive pressures, alongside several contingency stimuli like reform strategies and technical support availability, besides certain economic network factors such as economic globalization, further prompted the starting adoption process too. These findings not only fill gaps in literature but also urge policymakers to accelerate the IPSAS project. Beyond Jordan, this research offers valuable insights for other nations considering IPSAS adoption in their public sector accounting systems.
Keywords: Accrual-Basis, IPSAS, Jordan, Motivations, Qualitative Methodology.