Challenges and Opportunities of IPSAS Adoption in Jordan: Implementation Barriers, Economic Impact, and Demographic Influences in an Arab Context

This study examines the challenges and opportunities of implementing International Public Sector Accounting Standards (IPSAS) in Jordan. Using a survey of 106 professionals and regression analysis, the research explores how demographic factors influence awareness, perceived barriers, and expected benefits. Key challenges include legal gaps, limited training, and institutional resistance. Findings suggest that IPSAS adoption enhances financial transparency and investor trust, with variation based on experience and specialization. The study contributes new insights into IPSAS reform in developing economies and offers policy implications for Jordan and similar countries in the Arab region.