Browsing by Author "GYAMFI EUNICE"

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    Knowledge of accounting professionals on the adoption and implementation of international public sector accounting standards (ipsas) in Ghana: the case of mmdas in the bono region
    (Knust, 2021) GYAMFI EUNICE
    The purpose of this study is to assess the awareness of accounting professionals relative to the adoption and implementation of IPSAS in Ghana using some selected mmdas in the Bono Region as case study. Motivation for this study is based on the scant research on the level of awareness and knowledge relative to the implementation of the IPSAS in Ghana. Primary data was collected from a sample of 56 finance officers and other account officers from 12 mmdas of the Bono Region by means of a questionnaire and analyzed using descriptive statistics and conclusions drawn inferentially. The outcome provides evidence that the level of knowledge of the professional accountants of the mmdas in the Bono Region of Ghana is very low. It is also discovered that the status of the IPSAS implementation among the mmdas of the Bono Region of Ghana is still very low given that only few of them have actually started with the IPSAS implementation. Given these findings, it is recommended that the ICAG organize periodic workshops targeting account officers in the mmdas so as to enhance their level of knowledge regarding the implementation of the IPSAS.