THE INFLUENCE OF APPLICATIVE FACTORS ON IMPLEMENTATION OF ACCRUAL-BASED IPSAS IN TANZANIAN PUBLIC CORPORATIONS

Author Name: Williard Yohana Kalulu

Volume/Issue: 03/07

Country: Tanzania

DOI NO.: 08.2020-25662434 DOI Link: https://www.doi-ds.org/doilink/01.2023-76216782/UIJIR

Affiliation:

Research Scholar, Department of Accounting and Finance, The University of Dodoma, Dodoma, Tanzania

ABSTRACT

Auditing and accounting materials are vital and have a justifiable linking to administrative and nationwide development. The determination of this study is to examine the influence of applicative factors on implementation of accrual-based IPSAS in Tanzanian public corporations. To attain this objective qualitative and quantitative research approaches were used whereby cross-sectional survey research design techniques of data gathering method were used. Both primary data and secondary data were involved in the form of interviews, document reviews and survey. Systematic and unsystematic random sampling and purposively sampling was used as sampling procedures in the study, this study involved with the sample size of 73 respondents. The findings show that staff knowledge, staff experience have positive relationship with the implementation of accrual-based IPSAS while management support has negative and significant relationship with the implementation of accrual-based IPSAS. The findings from this study recommend that the accrual-based IPSAS should be embraced by all stakeholders and prescribed as a basis for the preparation of public sector financial statements. Thus, the parliament and other government bodies should influence the implementation of accrual-based IPSAS in public sector organizations.

Key words: Applicative, IPSAS, Public Corporations, Tanzania