Browsing School of Business & Economics by Subject "Accrual Accounting"

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    • Determinants of Migration to Accrual Accounting for the Centraland Devolved Governments in Kenya 

      Ngahu, Solomon; Waweru, Cecilia Ndunge (INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS), 2025-08-18)
      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 ...

    • Exploring the Drives of Accrual Accounting Adoption in the Kenya’s Public Sector 

      Ngahu, Solomon; Waweru, Cecilia Ndunge (International Journal of Research and Innovation in Social Science (IJRISS), 2025-07-09)
      The Kenya’s public sector accounting continues to face persistent challenges that hinder fiscal transparency and accountability at both the national and county government levels. These challenges include unverified ...