Adoption of International Public Sector Accounting Standards and Quality of Financial Reporting in National Government Agricultural Sector Entities, Kenya
| dc.contributor.author | Kabachia, Wanyoike Samuel | |
| dc.date.accessioned | 2024-08-09T13:39:51Z | |
| dc.date.available | 2024-08-09T13:39:51Z | |
| dc.date.issued | 2024-04 | |
| dc.description | A Research Project Submitted to the School School of Business, Economics and Tourism in Partial Fulfillment of the Requirement for the Award of a Degree of Masters in Business Administration (Accounting), Kenyatta University, April 2024. Supervisor Fredrick W. Warui | |
| dc.description.abstract | 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. | |
| dc.description.sponsorship | Kenyatta University | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/28642 | |
| dc.language.iso | en | |
| dc.publisher | Kenyatta University | |
| dc.title | Adoption of International Public Sector Accounting Standards and Quality of Financial Reporting in National Government Agricultural Sector Entities, Kenya | |
| dc.type | Thesis |