ABDULKARIM, Mohammed Musa
Department of Local Government and Development Studies
Faculty of Administration, Ahmadu Bello University, Zaria
mmusaq@gmail.com
JIMOH, Ihiovi Ojo
Department of Local Government and Development Studies
Faculty of Administration, Ahmadu Bello University, Zaria
Ihiovi2032@yahoo.com
MOHAMMED, Ma’arufah Abdulmalik
Department of Accounting
Ahmadu Bello University Business School
Ahmadu Bello University, Zaria
maarufaharuna@gmail.com
ABSTRACT
This study examined determinants of accrual based IPSAS implementation in LGAs of Kaduna State
Nigeria. In order to achieve this, a cross-sectional survey of LGAs was conducted to collect data from
accountants and auditors on their perceptions of determinants of accrual based IPSAS implementation in
LGAs. A filter was used to arrive at the required sample size (to be chosen an accountant or auditor must
have attended training on IPSAS adoption and implementation organized by the state government) from
the population of 240 accountants and auditors. 168 accountants and auditors satisfied the above criterion
hence, formed the sample size of the study. Data was collected using questionnaire and analyzed with
Partial Least Square Structural Equation Modeling (PLS-SEM). The study found that secrecy and
statutory control have significant negative relationship with accrual based IPSAS implementation in
LGAs of Kaduna state. The study also found that flexibility and transparency had insignificant
relationship with accrual based IPSAS implementation in LGAs of Kaduna state. The study concludes
that professional accountants with high ethical conducts are key to successful implementation of accrual
based IPSAS; and that implementation of accrual based IPSAS is motivated by pressure from regulatory
agencies on noncompliance with standard requirements and fear of losing donor funded projects.
Keywords: Flexibility, professionalism, self-efficacy, statutory control, secrecy, transparency