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Understanding public sector accounting professionals’ intention to implement accrual accounting

Author

Listed:
  • Maiara Sasso
  • Patrícia Siqueira Varela
  • Susana Jorge
  • Breno Gabriel da Silva

Abstract

The results of this study enable the design of interventions to address accrual accounting implementation issues. Attitude plays a critical role in shaping accounting professionals’ intentions, underscoring the importance of aligning their behavioural beliefs with the objectives of the public sector accounting reform. The authors’ findings suggest that addressing control factors (for example information systems and technical training) may be ineffective if accounting professionals’ attitudes are not aligned with the objective of the reform process.ABSTRACTThis article analyses how behavioural determinants influence public sector accounting professionals’ intention to implement accrual accounting. An empirical study was conducted using the Theory of Planned Behaviour (TPB). Data were gathered from questionnaires completed by 228 accounting professionals working for Brazilian municipalities, with results derived from linear regression analyses. The main findings indicate that, while accounting professionals’ attitude significantly explains their intention, perceived social pressure and low perceived behavioural control are present but are not significant determinants.

Suggested Citation

  • Maiara Sasso & Patrícia Siqueira Varela & Susana Jorge & Breno Gabriel da Silva, 2025. "Understanding public sector accounting professionals’ intention to implement accrual accounting," Public Money & Management, Taylor & Francis Journals, vol. 45(8), pages 867-876, November.
    • Handle: RePEc:taf:pubmmg:v:45:y:2025:i:8:p:867-876
    DOI: 10.1080/09540962.2025.2572015
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