{"id":"https://openalex.org/W4406561902","doi":"https://doi.org/10.1016/j.dib.2025.111302","title":"Dataset on the questionnaire-based survey of the readiness of government accountants to implement international public sector accounting standards (IPSAS)","display_name":"Dataset on the questionnaire-based survey of the readiness of government accountants to implement international public sector accounting standards (IPSAS)","publication_year":2025,"publication_date":"2025-01-18","ids":{"openalex":"https://openalex.org/W4406561902","doi":"https://doi.org/10.1016/j.dib.2025.111302","pmid":"https://pubmed.ncbi.nlm.nih.gov/39931094","pmcid":"https://www.ncbi.nlm.nih.gov/pmc/articles/11808517"},"language":"en","primary_location":{"id":"doi:10.1016/j.dib.2025.111302","doi":"https://doi.org/10.1016/j.dib.2025.111302","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.dib.2025.111302","pdf_url":null,"source":{"id":"https://openalex.org/S2481029507","display_name":"Data in Brief","issn_l":"2352-3409","issn":["2352-3409"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","jufo-1","ki-jl-1","norway-1","oarl","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Data in Brief","raw_type":"journal-article"},"volume":null,"type":"data-paper","is_traditional":true,"indexed_in":["crossref","doaj","pubmed"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1016/j.dib.2025.111302","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087734193","display_name":"Moawiah Awad Alghizzawi","orcid":"https://orcid.org/0000-0001-5003-870X","observed_orcids":["https://orcid.org/0000-0001-5003-870X"]},"institutions":[{"id":"https://openalex.org/I4210128341","display_name":"Al-Zahra College for Women","ror":"https://ror.org/03p7vg590","country_code":"OM","type":"education","lineage":["https://openalex.org/I4210128341"]}],"countries":["OM"],"is_corresponding":true,"raw_author_name":"Moawiah Awad Alghizzawi","raw_affiliation_strings":["Department of Managerial & Financial Sciences, Al Zahra College for Woman, Muscat, Oman"],"raw_orcid":"https://orcid.org/0000-0001-5003-870X","affiliations":[{"raw_affiliation_string":"Department of Managerial & Financial Sciences, Al Zahra College for Woman, Muscat, Oman","institution_ids":["https://openalex.org/I4210128341"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5087734193"],"corresponding_institution_ids":["https://openalex.org/I4210128341"],"apc_list":{"value":1220,"currency":"USD","value_usd":1220},"apc_paid":{"value":1220,"currency":"USD","value_usd":1220},"fwci":null,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"59","issue":null,"first_page":"111302","last_page":"111302"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.38920000195503235,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.38920000195503235,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.22579999268054962,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.065700002014637,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-public-sector-accounting-standards","display_name":"International Public Sector Accounting Standards","score":0.8610000014305115},{"id":"https://openalex.org/keywords/government-accountants","display_name":"government accountants","score":0.9229999780654907},{"id":"https://openalex.org/keywords/implementation-readiness","display_name":"implementation readiness","score":0.7149999737739563},{"id":"https://openalex.org/keywords/human-resource-factors","display_name":"human resource factors","score":0.7670000195503235},{"id":"https://openalex.org/keywords/information-technology","display_name":"information technology","score":0.9549999833106995},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.9399999976158142},{"id":"https://openalex.org/keywords/jordan","display_name":"Jordan","score":0.859000027179718}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8428678512573242},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6021826863288879},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.535905659198761},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5302552580833435},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.47835201025009155},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21681466698646545},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1016/j.dib.2025.111302","doi":"https://doi.org/10.1016/j.dib.2025.111302","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.dib.2025.111302","pdf_url":null,"source":{"id":"https://openalex.org/S2481029507","display_name":"Data in Brief","issn_l":"2352-3409","issn":["2352-3409"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","jufo-1","ki-jl-1","norway-1","oarl","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Data in Brief","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.4795028","doi":"https://doi.org/10.2139/ssrn.4795028","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4795028","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:pubmedcentral.nih.gov:11808517","doi":null,"is_oa":true,"landing_page_url":"https://www.ncbi.nlm.nih.gov/pmc/articles/11808517","pdf_url":"https://pmc.ncbi.nlm.nih.gov/articles/PMC11808517/pdf/main.pdf","source":{"id":"https://openalex.org/S2764455111","display_name":"PubMed Central","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Data Brief","raw_type":"Text"},{"id":"pmid:39931094","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/39931094","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Data in brief","raw_type":"Journal Article"},{"id":"pmh:oai:doaj.org/article:9cdc12c5bf784737a3d3d5ad8ba0b9d6","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/9cdc12c5bf784737a3d3d5ad8ba0b9d6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Data in Brief, Vol 59, Iss , Pp 111302- (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1016/j.dib.2025.111302","doi":"https://doi.org/10.1016/j.dib.2025.111302","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.dib.2025.111302","pdf_url":null,"source":{"id":"https://openalex.org/S2481029507","display_name":"Data in Brief","issn_l":"2352-3409","issn":["2352-3409"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","jufo-1","ki-jl-1","norway-1","oarl","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Data in Brief","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4406561902.pdf","grobid_xml":"https://content.openalex.org/works/W4406561902.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W21735811","https://openalex.org/W314265539","https://openalex.org/W1489352395","https://openalex.org/W1559330557","https://openalex.org/W1596452301","https://openalex.org/W1736209534","https://openalex.org/W2063109506","https://openalex.org/W2081067953","https://openalex.org/W2100658058","https://openalex.org/W2135344113","https://openalex.org/W2140581432","https://openalex.org/W2143136499","https://openalex.org/W2144951642","https://openalex.org/W2172059128","https://openalex.org/W2285014555","https://openalex.org/W4252750108","https://openalex.org/W4293858000","https://openalex.org/W4385525577","https://openalex.org/W6906891990"],"related_works":["https://openalex.org/W4234337970","https://openalex.org/W3093585640","https://openalex.org/W4417071163","https://openalex.org/W2923913229","https://openalex.org/W7217562860","https://openalex.org/W4391031883","https://openalex.org/W3119007306","https://openalex.org/W3081878398","https://openalex.org/W7117163319","https://openalex.org/W7113675758"],"abstract_inverted_index":{"This":[0],"article":[1],"presents":[2],"a":[3,29,33,98,131,155],"data":[4,25,114,127],"set":[5,115,128],"concerning":[6],"the":[7,16,58,62,82,119,136,146],"effect":[8],"of":[9,18,52,61,84,108,138],"human":[10,72,139],"resource":[11,140],"and":[12,124,141,153],"information":[13,77,142],"technology":[14,143],"on":[15],"readiness":[17,83,147],"government":[19,45,85],"accountants":[20,46,86],"to":[21,87,94,104,134,148],"implement":[22,88,149],"IPSAS.":[23,89],"The":[24,40,49,112,126],"was":[26],"collected":[27],"by":[28,118],"face-to-face":[30],"survey":[31,41],"with":[32,97],"questionnaire":[34,50,121,156],"using":[35],"five":[36],"point":[37],"Likert":[38,100],"scale.":[39],"sample":[42],"involved":[43],"331":[44],"in":[47,102,122,144],"Jordan.":[48],"consists":[51],"three":[53],"sections.":[54],"Section":[55,64,79],"A":[56],"addresses":[57],"demographic":[59],"attributes":[60],"respondents.":[63],"B":[65],"contains":[66,92],"2":[67],"parts;":[68],"part":[69,74],"(1)":[70],"measures":[71,76,81],"resource,":[73],"(2)":[75],"technology.":[78],"C":[80],"Each":[90],"section":[91],"seven":[93],"eight":[95],"statements":[96],"1-5":[99],"scale":[101],"order":[103],"assess":[105],"respondents'":[106],"level":[107],"agreement":[109],"or":[110],"disagreement.":[111],"detailed":[113],"is":[116,129],"accompanied":[117],"original":[120],"English":[123],"Arabic.":[125],"providing":[130],"valuable":[132],"tool":[133],"understand":[135],"contributions":[137],"achieving":[145],"IPSAS,":[150],"develop":[151],"hypotheses":[152],"design":[154],"survey.":[157]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2025-01-18T00:00:00"}