Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities
This work was carried out in collaboration between both authors. Author CKM designed the study, performed the statistical analysis, wrote the protocol and wrote the first draft of the manuscript. Author GVK managed the analyses of the study and literature searches. Both authors read and approved the...
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Asian Journal of Economics, Business and Accounting
2024
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| Online Access: | https://scholar.mzumbe.ac.tz/handle/123456789/1006 |
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| author | Komba, Gabriel Vitus Matekele, Charles K. |
| author_facet | Komba, Gabriel Vitus Matekele, Charles K. |
| author_sort | Komba, Gabriel Vitus |
| collection | DSpace |
| description | This work was carried out in collaboration between both authors. Author CKM designed the study, performed the statistical analysis, wrote the protocol and wrote the first draft of the manuscript. Author GVK managed the analyses of the study and literature searches. Both authors read and approved the
final manuscript. |
| format | Article |
| id | oai:41.59.85.69:123456789-1006 |
| institution | Mzumbe University |
| language | en_US |
| publishDate | 2024 |
| publisher | Asian Journal of Economics, Business and Accounting |
| record_format | dspace |
| spelling | oai:41.59.85.69:123456789-10062024-07-31T10:43:31Z Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities Komba, Gabriel Vitus Matekele, Charles K. accrual-based and local government authorities IPSAS implementation International Public Sector Accounting Standards Tanzanian Local Government Authorities Accounting-cultural values accrual-based IPSAS in the LGAs This work was carried out in collaboration between both authors. Author CKM designed the study, performed the statistical analysis, wrote the protocol and wrote the first draft of the manuscript. Author GVK managed the analyses of the study and literature searches. Both authors read and approved the final manuscript. This research examined the factors influencing the implementation of accrual-based International Public Sector Accounting Standards (IPSAS) in the Tanzanian Local Government Authorities (LGAs). The study adopted a survey design. Based on extant literature, a structured questionnaire was developed. Then a drop-and-pick method was employed to administer the survey instrument to accountants and auditors from the LGAs in Tanzania. We successfully obtained 150 useful responses and applied factor analysis to determine the factors followed by multiple regression analysis. According to the factor analysis performed, 15 factors were identified as the factors influencing the implementation of accrual-based IPSAS. Such factors include staff experience, understanding, and skills, in-house training necessity, involvement of professional accountants with high ethical conduct and hope for future business opportunities including attraction of development partners. The study also examined how the identified factors affect the implementation of accrual-based IPSAS in the LGAs. Our findings show that staff experience, in-house training necessity, understanding and skills, involvement of professional accountants and publication of financial statements with standardized format; significantly influence implementation of accrual-based IPSAS in the LGAs. Other factors like sanctions by regulatory authorities, pressure from development partners and adequate implementation policies were also reported to have significant impact. Since this research involved 7 LGAs out of 185 found in Tanzania Mainland, we recommend further studies to take into account the rest of the LGAs in Tanzania and abroad. Private 2024-07-31T10:43:27Z 2024-07-31T10:43:27Z 2019 Article APA 2456-639X https://scholar.mzumbe.ac.tz/handle/123456789/1006 en_US application/pdf Asian Journal of Economics, Business and Accounting |
| spellingShingle | accrual-based and local government authorities IPSAS implementation International Public Sector Accounting Standards Tanzanian Local Government Authorities Accounting-cultural values accrual-based IPSAS in the LGAs Komba, Gabriel Vitus Matekele, Charles K. Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities |
| title | Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities |
| title_full | Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities |
| title_fullStr | Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities |
| title_full_unstemmed | Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities |
| title_short | Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities |
| title_sort | factors influencing implementation of accrual based international public sector accounting standards in tanzanian local government authorities |
| topic | accrual-based and local government authorities IPSAS implementation International Public Sector Accounting Standards Tanzanian Local Government Authorities Accounting-cultural values accrual-based IPSAS in the LGAs |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1006 |
| work_keys_str_mv | AT kombagabrielvitus factorsinfluencingimplementationofaccrualbasedinternationalpublicsectoraccountingstandardsintanzanianlocalgovernmentauthorities AT matekelecharlesk factorsinfluencingimplementationofaccrualbasedinternationalpublicsectoraccountingstandardsintanzanianlocalgovernmentauthorities |