Abstract:
The ability and success of legal accounting profession in Jordan depends on their interconnection with the environment through understanding and analyzing the components of this environment with its interactive overlapping with variables or internal factors that reveal areas of strengths and weaknesses and external variables reflecting aspects of opportunities and threats facing the profession through the use of strategic analytical tools such as model SWOT for monitoring vulnerabilities, threats and try to overcome them and take advantage of the available opportunities and investing the aspects of strengths in the profession for the purpose of enhancing their present and future, and achieving its strategic goals. For the purpose of achieving that, the study adopted the descriptive analytical method through the questionnaire to collect the preliminary data for the study. It was designed in accordance with two fronts, the first is associated with the strength of the profession, and the second is associated with the variables of the external environment which constitutes opportunities for the development of the profession. The study arrived at important results some of which is that the external environment factors (special task environment, cultural, social, legal, political, and economic factors) are more influential than the internal environment factors (auditor’s personality, the use of modern techniques, the type of services provided to customers, and quality procedures of the work in the auditing offices). All the selected factors can constitute a standard of the environmental factors which affect the legal accounting profession in Jordan .
