The problem of the study is that the researcher believes that the development which has taken place recently in the
accounting thought in relation to agriculture is not applied in Jordan, which means that the information resulting
from the financial reporting does not make any support for the decision maker in the agricultural sector of Jordan.
The study problem is summed up in trying to answer the following questions:
- What is the quality of accounting systems applied in the agriculture sector of Jordan?
- Is there any difference between the accounting systems applied by the different companies operating in the
agricultural sector of Jordan?
- Is there any difference between the accounting policies followed by the companies operating in the agricultural
sector of Jordan and policies contained in International Accounting Standard (41)?