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

Matekele, Charles K.; Komba, Gabriel

doi:10.31014/aior.1992.03.01.204

Cited by 2 publications

(3 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Finally, the negative relationship between age and gender and the acceptance of accrual accounting identified by prior research (Matekele and Komba, 2020; Tanjeh, 2016) is not supported by our study. Overall, the results on the demographic variables suggest age and gender do not affect either positively or negatively BI.…”

Section: Discussion and Implications Of The Findingscontrasting

confidence: 99%

“…In addition, he found that men are more likely to adopt IPSAS than women, but this finding was not statistically significant. Similarly, Matekele and Komba (2020) found that implementing accrual-based IPSAS presents a negative relationship with age and a positive one with the male gender. Based on these findings, we examined whether similar associations could be identified within our study.…”

Section: Sensitivity Analysismentioning

confidence: 89%

See 1 more Smart Citation

Combining theories to investigate the acceptance of accrual accounting

Bekiaris,

Paraponti,

Spanou

2024

IJPSM

View full text Add to dashboard Cite

PurposeThis paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’ acceptance of accrual accounting in terms of two distinct dimensions: behavioral intention and usage behavior.Design/methodology/approachBased on surveyed data from financial departments and directorates of different Greek general government entities, the paper uses factor analysis to build a theoretical model that assesses the factors influencing behavioral intention to adopt and usage behavior of accrual accounting. Then, it tests the relationship between behavioral intention and usage behavior through structural equation modeling.FindingsThe theoretical model suggests that the expected improvement of the quality of financial information and political and financial support are the most important determinants of behavioral intention. Usage behavior is mainly influenced by the compatibility between the existing legal framework and the new accounting system. The structural equation modeling identifies a statistically significant positive influence of behavioral intention on usage behavior.Practical implicationsThe study provides valuable insights regarding the timing and focus of the actions taken by policymakers when designing accounting reforms. Special attention is drawn to the factors influencing behavioral intentions, as these are found to influence usage behavior significantly.Originality/valueThe study extends prior research on the diffusion of accounting innovations by breaking down the diffusion process into intentions-oriented actions aiming to promote accrual accounting and increase acceptance and implementation-oriented actions aiming to facilitate successful implementation.

show abstract

Section: Discussion and Implications Of The Findingscontrasting

confidence: 99%

Section: Sensitivity Analysismentioning

confidence: 89%

Combining theories to investigate the acceptance of accrual accounting

Bekiaris,

Paraponti,

Spanou

2024

IJPSM

View full text Add to dashboard Cite

show abstract

“…In order to collect data from the respondents, the researcher proposes the use of 162 respondents from TANESCO in Morogoro region. Such sample size has been determined in accordance with Tabachnick and Fidell [32] and Matekele and Komba [33] as well as Matekele and Komba [34], who indicated that for those studies which apply multiple regression analysis the expected sample size should be determined by using the formula N>=50+8*M. In this case, M stands for the number of independent variables while N stands for the expected sample size. As indicated in the conceptual framework under chapter two, this study has 14 independent variables.…”

Section: Methodology Of the Studymentioning

confidence: 86%

Nexus between Internal Controls System and Effectiveness in Revenue Collection in Energy Utilities in Tanzania

Celestine¹,

Matiku²

2021

AJEBA

View full text Add to dashboard Cite

This research examined the nexus between internal controls system and revenue collection effectiveness in energy utilities in Tanzania. Multiple regression analysis was applied to the collected data from respondents. It was revealed that, control environments and control activities have insignificant and positive association with revenue collection effectiveness while risk assessment and monitoring of controls had significant and positive influence to effectiveness in revenue collection. In order to improve revenue collection efficiency in energy utilities and other related public authorities in Tanzania, it is indispensable to support and improve internal controls system like segregation of duties, reconciliations and physical controls so as to bring efficiency in revenue collection. Also, assessment of risk is another control which needs to be undertaken in order to encourage revenue collection effectiveness. For all these controls to be active, monitoring of controls should be highly undertaken on periodic basis. Since our research considered energy sector as the study area particularly at TANESCO in Morogoro region, it is recommended that next studies should take into consideration other sectors and related public bodies.

show abstract

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

Abstract: The Journal of Economics and Business is an Open Access publication. It may be read, copied, and distributed free of charge according to the conditions of the Creative Commons Attribution 4.0 International license.

Cited by 2 publications

References 16 publications

Combining theories to investigate the acceptance of accrual accounting

Combining theories to investigate the acceptance of accrual accounting

Nexus between Internal Controls System and Effectiveness in Revenue Collection in Energy Utilities in Tanzania

Contact Info

Product

Resources

About