Journal of Economics and Business

ISSN 2615-3726 (Online)

ISSN 2621-5667 (Print)

Published: 13 March 2020

The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards

Charles K. Matekele, Gabriel V. Komba

Local Government Training Institute (Tanzania), Mzumbe University (Tanzania)

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Pages: 374-385

Keywords: Demographic Attributes, Accrual Based-IPSAS, Local Government Authorities, Tanzania


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 had negative impact in the implementation of accrual based IPSAS. It is suggested that, decision and policy makers as well as accounting standards setters, should place much emphasize on individual accountants and auditors’ capacity building and training. To improve accounting education, accrual based IPSAS should be part of the curricullum in universities and colleges. Employers must encourage accounting and auditing staff to attend professional seminars while improving their accounting knoweldge. Also, individual accountants and auditors should place much effort to attain professional certification like CPA or ACCA. Our study is limited by considering only 7 LGAs out 185 in United Republic of Tanzania. Other researches should be extended to the remaining LGAs


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