Browsing by Author "Kabachia, Wanyoike Samuel"

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    Adoption of International Public Sector Accounting Standards and Quality of Financial Reporting in National Government Agricultural Sector Entities, Kenya
    (Kenyatta University, 2024-04) Kabachia, Wanyoike Samuel
    Ini Kenya,i thei agriculturali sectori playsi ai cruciali rolei ini thei country'si economy,i contributingi significantlyi toi GDP,i employment,i andi foodi security.i However,i despitei itsi importance,i challengesi persisti ini ensuringi transparenti andi accountablei financiali managementi practicesi withini Nationali Governmenti Agriculturali Entities.i Addressingi thesei challengesi requiresi robusti financiali managementi systemsi andi transparenti reportingi mechanismsi withini Nationali Governmenti Agriculturali Sectori Entities.i Therefore,i therei isi ani urgenti needi toi investigatei thei adoptioni ofi IPSASi andi itsi impacti oni thei qualityi ofi financiali reportingi withini Nationali Governmenti Agriculturali Sectori Entitiesi ini Kenya.i Thei generali objectivei ofi thisi studyi wasi toi determinei thei effecti ofi thei adoptioni ofi Internationali Publici Sectori Accountingi Standardsi oni thei qualityi ofi financiali reportingi ini nationali governmenti agriculturali sectori entitiesi ini Kenya.i Thei studyi wasi guidedi byi thei followingi specifici objectives:i toi assessi thei effecti ofi adoptingi ai standardizedi charti ofi accountsi oni thei qualityi ofi financiali reportingi ini nationali governmenti agriculturali sectori entitiesi ini Kenya;i toi assessi thei effecti ofi disclosurei andi valuationi ofi assetsi andi liabilitiesi oni thei qualityi ofi financiali reportingi ini nationali governmenti agriculturali sectori entitiesi ini Kenya;i toi evaluatei thei effecti ofi accountingi policies,i estimates,i andi errorsi oni thei qualityi ofi financiali reportingi ini nationali governmenti agriculturali sectori entitiesi ini Kenya;i andi toi determinei thei effecti ofi corporatei governancei reportingi oni thei qualityi ofi financiali reportingi ini nationali governmenti agriculturali sectori entitiesi ini Kenya.i Thei studyi adoptedi ai cross-sectionali surveyi researchi design.i Thei targeti populationi consistedi ofi 11i nationali governmenti agriculturali sectori entities,i whichi servedi asi thei uniti ofi analysis.i Withini thesei entities,i thei uniti ofi observationi includedi financei managers,i accountants,i financiali analysts,i andi internali auditors.i Purposivei samplingi wasi employedi toi deliberatelyi selecti 44i respondents.i Four,i representingi 10%i ofi thei studyi sample,i participatedi ini ai piloti test.i Primaryi datai wasi obtainedi utilizingi ai semi-structuredi questionnaire.i Thei Statisticali Packagei fori Sociali Sciencesi (SPSS)i versioni 25i softwarei wasi usedi toi analyzei thei data.i Qualitativei datai wasi analyzedi usingi contenti analysisi andi presentedi ini prosei form.i Descriptivei andi inferentiali analysisi techniquesi werei employedi fori qualitativei datai analysis.i Descriptivei statisticsi suchi asi frequency,i percentages,i andi meansi werei used.i Pearsoni correlationi coefficienti wasi usedi fori testingi thei strengthi andi directioni betweeni thei independenti andi thei dependenti variables.i Ai multiplei regressioni modeli wasi usedi toi testi thei significancei ofi thei influencei ofi thei independenti variablesi oni thei dependenti variable.The findings were presented in Tables and figures. The regression analysis revealed significant positive relationships between adopting a standardized chart of accounts, disclosure and valuation of assets and liabilities, accounting policies, estimates, and errors, as well as corporate governance reporting, and the quality of financial reporting, with beta coefficients of 0.324, 0.235, 0.347, and 0.481, respectively. To enhance financial reporting quality in national government agricultural sector entities, recommendations entail implementing robust standardized chart of accounts, improving transparency in disclosing asset and liability information, establishing clear accounting policies and error management practices, and strengthening corporate governance reporting mechanisms.
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    Adoption of International Public Sector Accounting Standards and Quality of Financial Reporting in National Government Agricultural Sector Entities, Kenya
    (International journal of Innovative Science and Research Technology, 2024) Kabachia, Wanyoike Samuel; Warui, W. Fredrick
    The general objective of this study was to determine the effect of the adoption of International Public Sector Accounting Standards on the quality of financial reporting in national government agricultural sector entities in Kenya. The study was guided by the following specific objectives: to assess the effect of adopting a standardized chart of accounts on the quality of financial reporting in national government agricultural sector entities in Kenya; to assess the effect of disclosure and valuation of assets and liabilities on the quality of financial reporting in national government agricultural sector entities in Kenya; to evaluate the effect of accounting policies, estimates, and errors on the quality of financial reporting in national government agricultural sector entities in Kenya; and to determine the effect of corporate governance reporting on the quality of financial reporting in national government agricultural sector entities in Kenya. The study adopted a cross-sectional survey research design. The target population consisted of 11 national government agricultural sector entities, which served as the unit of analysis. Within these entities, the unit of observation included finance managers, accountants, financial analysts, and internal auditors. Purposive sampling was employed to deliberately select 44 respondents. Four, representing 10% of the study sample, participated in a pilot test. Primary data was obtained utilizing a semi structured questionnaire. The Statistical Package for Social Sciences (SPSS) version 25 software was used to analyze the data. Qualitative data was analyzed using content analysis and presented in prose form. Descriptive and inferential analysis techniques were employed for qualitative data analysis. Descriptive statistics such as frequency, percentages, and means were used. Pearson correlation coefficient was used for testing the strength and direction between the independent and the dependent variables. A multiple regression model was used to test the significance of the influence of the independent variables on the dependent variable. The findings were presented in Tables and figures. The regression analysis revealed significant positive relationships between adopting a standardized chart of accounts, disclosure and valuation of assets and liabilities, accounting policies, estimates, and errors, as well as corporate governance reporting, and the quality of financial reporting, with beta coefficients of 0.324, 0.235, 0.347, and 0.481, respectively. To enhance financial reporting quality in national government agricultural sector entities, recommendations entail implementing robust standardized chart of accounts, improving transparency in disclosing asset and liability information, establishing clear accounting policies and error management practices, and strengthening corporate governance reporting mechanisms.