International Journal For Multidisciplinary Research

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Successes and Challenges in Implementing International Public Sector Accounting Standards (IPSAS) in Zimbabwe: 2019 to date.

Author(s) Admore Badze, Florence Shumba
Country Zimbabwe
Abstract The adoption of International Public Sector Accounting Standards (IPSAS) in Zimbabwe and the world over has been a critical component of the country’s efforts to enhance public financial management and ensure greater transparency and accountability. This paper examines the challenges faced by the Zimbabwean government in implementing International Public Sector Accounting Standards (IPSAS) from 2019 to the present, examining both the successes and the challenges that have characterized this process to date. As countries around the world increasingly adopt IPSAS to enhance transparency and accountability in public financial management, Zimbabwe’s efforts have been impeded by several critical issues. The study was prompted by the need to understand the extent to which Zimbabwe has successfully integrated IPSAS, and the barriers that have hindered full compliance. This study employs a mixed-methods approach, combining a literature review with qualitative analysis of local case studies. The paper highlights notable achievements in financial reporting, capacity building, and enhanced transparency. However, the findings reveal that key challenges include inadequate funding, political instability, and resistance to change within government structures, technological limitations, and inadequate stakeholder engagement. The paper concludes with recommendations for a robust capacity building programme, enhanced collaboration with all key stakeholders, call for a greater political will, and the need for more efficient resource allocation to ensure the full benefits of IPSAS are realized in Zimbabwe's public sector, thereby improving public sector financial management and governance.
Keywords Keywords: IPSAS, Zimbabwe, public sector accounting, financial reforms, transparency, public sector management.
Published In Volume 6, Issue 6, November-December 2024
Published On 2024-12-27
DOI https://doi.org/10.36948/ijfmr.2024.v06i06.33122
Short DOI https://doi.org/g82gkn
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