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Determinants of Migration to Accrual Accounting for the Central and Devolved Governments in Kenya

Author

Listed:
  • CPA. Solomon Ngahu, PhD

    (Head of Financial Reporting Unit, the National Treasury, Kenya School of Business and Economics, Meru University of Science and Technology.)

  • CPA. Cecilia Ndunge Waweru

    (Chair of Department, Accounting & Finance and Lecturer, School of Business and Economics, Meru University of Science and Technology.)

Abstract

Kenya’s public sector accounting is grappling with ongoing challenges that undermine at both national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures, missing financial records, and inconsistencies in financial reporting. The current paper assessed the determinants of migration to accrual accounting for the central and devolved Governments in Kenya. The specific objectives included; establishing the effect of the adequacy of budgetary resources and internal financial controls on migration to accrual accounting for the central and devolved Governments in Kenya. The study adopted a desk research approach and utilized a descriptive research design. This design was suitable for synthesizing existing information published in peer-reviewed journals and reports. Purposive sampling guided journal selection. As a literature review, it relied on secondary information from studies related to accrual accounting. Data was analyzed qualitatively in line with the research problem and objectives. Findings from the analyzed empirical studies show that Kenya’s migration to accrual accounting in both central and devolved governments is determined by the adequacy of financial resources and financial controls. It concluded, the effective shift depends on adequate allocation of financial resources and effective control systems. It is recommended that central and devolved governments prioritize funding to support personnel development and system enhancements essential for accrual basis accounting.

Suggested Citation

  • CPA. Solomon Ngahu, PhD & CPA. Cecilia Ndunge Waweru, 2025. "Determinants of Migration to Accrual Accounting for the Central and Devolved Governments in Kenya," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(7), pages 4397-4404, July.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-7:p:4397-4404
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    References listed on IDEAS

    as
    1. Enrico Bracci & Luca Papi & Michele Bigoni & Enrico Deidda Gagliardo & Hans-Jürgen Bruns, 2019. "Public value and public sector accounting research: a structured literature review," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 31(1), pages 103-136, March.
    2. Marco Bisogno & Eugenio Caperchione & Josette Caruana & Susana Jorge & Francesca Manes-Rossi, 2024. "Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions," Public Money & Management, Taylor & Francis Journals, vol. 44(8), pages 651-654, November.
    3. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    4. Susan Karendi Kimathi, 2025. "Internal Accounting controls and financial statements accuracy of Public Sector firms in Kenya," East African Finance Journal, East African Finance Journal, vol. 4(2).
    Full references (including those not matched with items on IDEAS)

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