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

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 expenditures, incomplete financial records, and inconsistencies in financial reporting. This study explored the driver’s of accrual accounting in the Kenya’s public sector. Specifically, it investigated the impact of accounting information systems and the regulatory and policy framework on the adoption of accrual accounting. The study was underpinned by Institutional Theory. Employing a desk research methodology and a descriptive research design, the study synthesized secondary data sourced from peer-reviewed journals and official reports, selected through purposive sampling. Qualitative analysis was conducted in alignment with the research objectives. The findings reveal that accounting information systems and enforcement of regulatory and policy frameworks are core drivers of accrual accounting adoption in the Kenya’s public sector. The study concludes that a successful transition to accrual accounting in the public sector requires reliable technological infrastructure, and coherent policy guidance. It is recommended that both national and county governments invest in capacity building and system upgrades, adopt a phased implementation strategy, and continuously refine regulatory policies to support the full adoption of accrual-based accounting.