Abstract
ABSTRACT This study explores factors influencing IPSAS implementation in Ghana. Data were collected from 227 public sector professionals using surveys and interviews, analyzed with a generalized least squares model. Key determinants include implementation cost, political support, management information systems, staff training and recruitment, institutional commitment, accountability, and sociological factors. Recommendations emphasize government support via moral suasion and detailed examination of influencing factors for effective public sector accounting reform. The study provides valuable insights for stakeholders, supporting strategic planning, policy-making, and capacity-building to enhance transparency, accountability, and efficiency in governance, aiding public financial management and attracting informed foreign investment decisions.
Published Version
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