This study aims at identifying the accounting systems applied in the agriculture sector in Jordan in order to
evaluate and indicate the possibility of applying International Accounting Standard No. 41 (Agriculture) on this
sector as well as the extent of the difference between the accounting systems used in the agriculture sector. To
achieve this, a questionnaire has been developed to collect the necessary data from the sample of the study. The
sample consists of fifty employees working in the financial sector at the agriculture sector. It has been shown from
the analysis of the results that there is weakness in the accounting systems applied by the study sample companies.