The importance of the study stems from the role of the agricultural sector as an effective component in the stability
of economies and welfare of people. Under the presence of the International free trade agreements that allow the
importation from other countries without fees or custom restrictions; and the failure of developing countries to
protect their products and leaving them as an easy prey to compete with the same products of the strong economies,
the situation needs the advancement of the financial reporting on the status of the agricultural sector in Jordan to
support the decision-makers.