The Affecting Factors on Jordanian Municipality Councils Financial Performance

This study aimed at analyzing factors influencing financial performance of Jordanian Municipalities, mainly: financial laws and legislations, behavioral, organizational and technological factors, as well as financial surveillance, especially audit bureau (Audit Office). The emergence of several municipalities? effect was also investigated. The main purpose of the study was from this viewpoint the evaluation of each of those factors effect on financial performance of Jordanian Municipalities in the northern region of Jordan, to, hopefully, identify the nature of influence each of those factors had on the actual financial status of those municipalities. To achieve the aims of the study, primary and secondary resources were utilized: books, references and resources, empirical and theoretical studies and researches, and periodicals. The researcher worked on designing and developing a questionnaire, which was reliable and verified according to scientific and statistical criteria. The main tool of this study (the questionnaire) was delivered to (319) individuals, representing the sample of the study, which actually was its population. The percentage of the questionnaires was (87.78%), representing (280) questionnaires. The rest did not qualify. The (280) questionnaires were statistically analyzed to verify the hypotheses of the study, utilizing adequate descriptive and analytical statistical methods, such as averages, standard deviations, analysis of variance and covariance and conversion, as well as correlation factors. The study's findings were several, but the main ones may be presented as follows: ? Independent variables have a clear effect on financial performance of Jordanian Municipalities. ? Financial performance of Jordanian Municipalities is highly influenced by laws and legislations, due to difficulties related to multiple changes of financial laws. Such laws are also ?difficult? to comprehend, and not adequate. ? The study concluded that financial ?relatively- performance of Jordanian Municipalities is highly influenced by organizational factors, mainly: ?putting the right person in the right place?, and the fine-tuning and adjustment of authorities in relations with responsibilities of departments and sections of the managerial bodies. ? Other factors (variables) such as behavioral, organizational and financial surveillance (Audit Bureau), The emergence of several municipalities? were of a relatively low influence. Several recommendations and suggestions were drawn from the findings of the study. Those were addressed to institutions and bodies concerned in laws and legislations, to obtain long term and steady loyal and legislative basis for financial performance. Organizational structure seems to be in need for more attention, to realize a higher degree of cooperation and coordination between various local authorities, and other bodies related to them. Training programs for empl