The Impact of Practical Accounting Training on the Performance of the Accountants in the Jordanian Public Shareholding Companies as Perceived by the Financial Managers

Abstract

This study aims to investigate the impact of the practical accounting training on the performance of accountants in Jordanian public shareholding companies as perceived by the financial managers. Such training has four fields: training programs design, selection of trainees, identification of training needs, and selection of trainers. To achieve this objective, researchers improved a questionnaire included the previous practical accounting training dimensions; the validity and reliability of questionnaire had been verified. A randomly sample composed of 240 financial managers has been tested. Using arithmetic mean, simple regression analysis, and multiple regression analysis; the study concluded the following findings: the practical accounting training fields are arranged in a descending order as follows: training programs design, selection of trainees, identification of training needs, and selection of trainers. In addition, there is a statistically significant impact of the previous practical accounting training fields, separately, on the performance of accountants in Jordanian public shareholding companies. As well, there is a statistically significant impact of the four dimensions of the practical accounting training, collectively, on the performance of accountants in Jordanian public shareholding companies. The degree of impact of training is mostly evident on the selection of trainers, and then on the selection of trainees.