| dc.contributor.author | Ngahu, Solomon | |
| dc.contributor.author | Waweru, Cecilia Ndunge | |
| dc.date.accessioned | 2025-08-21T09:45:36Z | |
| dc.date.available | 2025-08-21T09:45:36Z | |
| dc.date.issued | 2025-08-18 | |
| dc.identifier.citation | Ngahu, S., & Waweru, C. N. (2025). Determinants of migration to accrual accounting for the central and devolved governments in Kenya. International Journal of Research and Innovation in Social Science, 9(7), 4397–4404. https://doi.org/10.47772/IJRISS.2025.907000357 | en_US |
| dc.identifier.issn | 2454-6186 | |
| dc.identifier.uri | http://repository.must.ac.ke/handle/123456789/1547 | |
| dc.description.abstract | Kenya’s public sector accounting is grappling with ongoing challenges that undermine at both national andcounty levels. Specifically, there are issues with accounting practices, such as unverified expenditures, missingfinancial records, and inconsistencies in financial reporting. The current paper assessed the determinants ofmigration to accrual accounting for the central and devolved Governments in Kenya. The specific objectivesincluded; establishing the effect of the adequacy of budgetary resources and internal financial controls onmigration to accrual accounting for the central and devolved Governments in Kenya. The study adopted a deskresearch approach and utilized a descriptive research design. This design was suitable for synthesizing existinginformation published in peer-reviewed journals and reports. Purposive sampling guided journal selection. Asa literature review, it relied on secondary information from studies related to accrual accounting. Data wasanalyzed qualitatively in line with the research problem and objectives. Findings from the analyzed empiricalstudies show that Kenya’s migration to accrual accounting in both central and devolved governments isdetermined by the adequacy of financial resources and financial controls. It concluded, the effective shiftdepends on adequate allocation of financial resources and effective control systems. It is recommended thatcentral and devolved governments prioritize funding to support personnel development and systemenhancements essential for accrual basis accounting. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS) | en_US |
| dc.subject | Adequacy of Budgetary Resource | en_US |
| dc.subject | Internal Financial Control | en_US |
| dc.subject | Accrual Accounting | en_US |
| dc.subject | Central andDevolved Governments | en_US |
| dc.title | Determinants of Migration to Accrual Accounting for the Centraland Devolved Governments in Kenya | en_US |
| dc.type | Article | en_US |
