International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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The Impact of Accrual Accounting on Public Sector Management in Zimbabwe

Author(s) Tavengwa Chimwanja, Florance Shumba
Country Zimbabwe
Abstract Accrual accounting, as a more advanced accounting system, has gained traction in the public sector, notably for improving financial transparency, accountability, and decision-making. This article investigates the effects of accrual accounting on public sector management in Zimbabwe, focusing on the benefits, problems, and overall impact on financial management. The study critically reviews literature to identify how accrual accounting contributes to enhancing public sector transparency, financial accountability, efficiency, decision making processes and resource allocation within public institutions. The paper investigates highlights the hurdles Zimbabwe confronts in implementing accrual accounting in the public sector. It provides recommendations for improving financial management practices and enhancing governance appropriate to the Zimbabwean environment. It looks at recent developments, benefits, challenges, and implications for financial reporting, budgeting, and accountability. It draws on literature from 2015 to 2024 and case studies to provide a nuanced understanding of how accrual accounting can enhance public sector management in Zimbabwe.
The study’s goal is to provide information that will help policymakers make better decisions and improve the overall integrity of Zimbabwean government’s financial management.
Keywords Accrual Accounting, Public Sector Accounting, Public Finance Management
Published In Volume 6, Issue 6, November-December 2024
Published On 2024-12-14
DOI https://doi.org/10.36948/ijfmr.2024.v06i06.29818
Short DOI https://doi.org/g8wkp9
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E-ISSN 2582-2160
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