Accounting and Finance

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Start date: 2020Subject: search.filters.subject.Accrual-Based International Public Sector Accounting Standards

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    The influence of demographic attributes in the implementation of accrual-based international public sector accounting standards
    (The Asian Institute of Research, 2020) Komba, Gabriel Vitus; Matekele, Charles K.
    This research examined the influence of demographic attributes in the implementation of accrual-based IPSAS in the Local Government Authorities (LGAs) in Tanzania. The survey technique was employed to collect data from 150 accountants and auditors from seven LGAs. To explore the relationship between demographic attributes and implementation of accrual-based IPSAS, multiple regression analysis was used. Gender, professional qualification and education level were found to have a positive significant influence while age and number of years of service in the LGAs hurt the implementation of accrual-based IPSAS. It is suggested that decision-makers and policymakers as well as accounting standards setters, should place much emphasis on individual accountants and auditors’ capacity building and training. To improve accounting education, accrual-based IPSAS should be part of the curriculum in universities and colleges. Employers must encourage accounting and auditing staff to attend professional seminars while improving their accounting knowledge. Also, individual accountants and auditors should place much effort into attaining professional certifications like CPA or ACCA. Our study is limited by considering only 7 LGAs out of 185 in the United Republic of Tanzania. Other research should be extended to the remaining LGAs