Rania Al Omari, Ola Muhammad Khersiat
This study aims to contribute in promoting the adoption and application of integrity standards as well as analyze the impact of applying standards of national integrity on the disclosure of the State`s general budget in the Jordanian public sector in order to achieve various benefits, namely influencing disclosure and reinforcing integrity standards. The study sample included a number of expertise in the financial control and accountancy in the Jordanian public sector. The study results showed that the standards of national integrity are well applied with an arithmetic mean of 3.60, at a rate of more than 60% in the Jordanian public sector and to a favorable extent for each standard of the national integrity standards under study. Results also showed that the standards of national integrity have an impact on the State`s public budget disclosure in the Jordanian public sector. Integrity standards varied in relation to their impact on the State`s public budget disclosure, where the highest was the transparency standard and the lowest the rule of law standard.