Public financial accountability and transparency are always major concerns for everyone in
the world. Accountability calls for accountants to be cautious and intelligent when handling …

The study explored public sector accounting standard setting processes in developing
economies and reforms that resulted in major accounting policy shifts. Financial …

Abstract The financial statement Auditor General report of Nairobi County Government has
had unfavorable audit opinions since the establishment of County Government in 2013. An …

County governments of Kenya have experienced significant challenges in financing key
development projects, paying contractors and suppliers as well as employees' salaries in …

Over the past few decades, the world has witnessed spectacular transformations of public
financial management systems. Kenya transformed its financial reporting system with a view …

The study sought to assess the influence of financial planning practices on the financial
performance of manufacturing companies listed in the Nairobi security exchange, Kenya …

Quality financial reporting reflects comprehensive and transparent financial information over
a specific period so as not to mislead investors in their decision-making. As management …

County governments in Kenya have made significant efforts towards the establishment of the
foundations for comprehensive public financial management practices. Despite the …

Purpose: The study was conducted to explore whether, and how, government accountability
might stabilise when its agents are confronted with weighty reforms in reporting …

Several international and local forums have raised concerns about the accuracy of public
sector financial reporting owing to the inadequate data utilized to generate these reports …