Browsing by Author "Matekele, Charles K."

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    Factors influencing implementation of accrual based international public sector accounting standards in Tanzanian local government authorities
    (Asian Journal of Economics, Business and Accounting, 2019) Komba, Gabriel Vitus; Matekele, Charles K.
    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.
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    Implementation of accrual based International Public Sector Accounting Standards (IPSAS) in the local government authorities: A case of Dodoma region
    (Mzumbe University, 2018) Matekele, Charles K.
    This research examined the implementation of accrual-based IPSAS in the 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 LGAs in Dodoma region. We successfully obtained 150 useful responses and applied factor analysis to determine the factors and multiple regression. The first objective was to identify the factors which influence implementation of accrual based IPSAS in the LGAs. According to factor analysis performed, 15 factors were identified as the factors influencing implementation of accrual-based IPSAS. Such factors include staff experience, understanding and skills, in-house training necessity, involvement of professional accountants with high ethical conducts and hope for future business opportunities including attraction of development partners. The study also examined how the identified factors affect 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 the 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 a significant impact. Finally, the study examined the influences of demographic factors in implementation of accrual-based IPSAS in the LGAs. 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 had a negative impact in the implementation of accrual-based IPSAS in the LGAs. We recommend further studies to examine an alternative way of measuring accrual based IPSAS implementation. In addition, since this research involved 7 LGAs in Dodoma out of 185 found in Tanzania Mainland, further studies should take into account the rest of the LGAs in Tanzania and abroad
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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