Abstract: The entrenchment of a new constitution of 2010 which brought about county governments in Kenya and the acceptance of IPSAS for public sector accounting reporting created weight for responsibility in the running of the public’s finances. The study wished to examine Influence of Financial Accounting Controls on Compliance to IPSAS by the county Governments. The study adopted a descriptive research design with a target population of 38 comprising of senior County Government of Nakuru staff involved with Financial and accounting preparation and reporting. Census technique was used where the whole target population was interviewed given the fact that it comprised of only 38 respondents. Both primary and secondary data were collected. Inferential statistics regression and correlations were done to establish the extent to which the factors are influencing compliance to IPSAS by the County Government of Nakuru. The results of the study showed that the respondents are in agreement on the influence of PSASB’s framework controls and audit controls by office of Auditor General on compliance to IPSAS, IFMIS controls, and controls on competency of professionals showed that the respondents were not in agreement on the influence on compliance to IPSAS by the county government of Nakuru. The research recommends that the PSASB’s framework controls should be strongly engrained in the county government accounting, and proper IFMIS induction should be made.
Keywords: Integrated Financial Management Information System, Audit office, County Government and Public sector accounting.
Title: Financial Accounting Controls and Compliance to International Public Sector Accounting Standards: Case of Nakuru County Government, Kenya
Author: Peter Kitur, Solomon Ngahu
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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