To be able to answer the questions of the study, a number of hypotheses have been estimated and subjected to the
test to see the level of acceptance and refusal to enhance the answers of these questions, and the questionnaire has
been used to as a means to collect the necessary data to test hypotheses, where Likert’s scale was applied, five
paragraphs and weights ranged from (1–5); the questionnaire included (20) paragraphs the whole of which
represent a test of all the study hypotheses. It was distributed on 50 employees represents those who consented and
working in agricultural accounting. Thirty six sheets were returned and 7 of them were excluded, and thus the
analysis was conducted on the answers of 29 only.