The Role of Public Sector Accountants in the Adoption of New Public Management Reforms in Public Sector Accountancy

ABSTRACT

 Public Management reforms in public sector accountancy, more specifically, the adoption of accrual basis IPSAS is considered a relevant improvement to the cash basis of accounting since it enables comprehensive reporting on financial transactions of the public sector.This study examines the roles of public sector accountants in the adoption of accrual basis IPSAS in the public sector. Particularly, the study attempts to provide the roles of public sector accountants in the accounting class of Ghana Civil Service under the Controller and Accountant-General Department.

The study employs the ethnographic qualitative research method to achieve the objectives of the study.This method aids discovering meanings that public sector accountants attribute to their lived experiences regarding their roles. Semi-structured interviews and observations were also used by the researcher.

The study indicates that the current accounting model used in the Ghanaian public sector is modified or cash basis. It finds that this method fails to generate General

PurposeFinancialStatementsinaccordancewiththerequirementsofIPSASthereby

necessitatingtheneedfortheadoptionofaccrualbasisIPSAS.Followingthis,public

sectoraccountantsundertheaccountingclasshavediverserolestoplaytoensurethe

adoptionofIPSASinthepublicsector.

Thestudyrecommendsthatstakeholdergroupssuchasaccountingfirmsshouldbe

engagedtofacilitatetheadoptionofIPSASandprovidetrainingprogramsforpublic

sectoraccountants.Italso recommendsthatfuturestudiesshould focuson the

involvementofexternalstakeholdergroupssuchasaccountingfirmsintheadoptionof

IPSASinthepublicsector.