GOVERNANCE ASSESSMENT AND IMPROVEMENT TOOL FOR PUBLIC ORGANIZATIONS IN JORDAN

Hasan Mansur, Anita Tangl

Abstract: The purpose of this research is to discuss good governance in public organizations in Jordan; it highlighted the theoretical basis of governance assessment, explained each of nine governance principles, and explained how the good governance should be reflected on the governmental financial reporting. This research is a descriptive based on analysis of governance assessment as an improvement tool in Jordan; it takes into consideration only public organizations and the accountable governance in public organizations. The most important findings were that governance assessment tool aims to motivate public organizations to engage in a continuous improvement of good governance path, allowing them to identify strengths and weakness and to benchmark with best practices. Moreover, Professional public accountants in public organizations have a responsibility to provide objective and accurate information and analyses to support planning, implementing, executing, evaluating, and improving governance, as well as overall responsibility in governance areas. These factors put professional accountants in an excellent position to ensure that governance is integrated throughout an organization.

Keywords: Good governance, Governance Assessment, Accountable Governance in public organizations

DOI: https://doi.org/10.15623/ijret.2018.0707003