Piloting the Adoption of Internnational Public Sector Acccounting Standards [IPSAS] In Zimbabwe: A Case Study of the Ministry Of Local Government and Public Works

Abstract

Purpose: The study was conducted to explore whether, and how, government accountability might stabilise when its agents are confronted with weighty reforms in reporting requirements such as adoption of International Public Sector Accounting Standards [IPSAS], laws and asceticism policies. Methodology: A quantitative research approach is used as an exploration procedure of indulgence and is based on discrete methodological conducts of inquiry to search for societal opinions. We performed field observations of preparers of financial statements working on the 2021 IPSAS compliant financial statements as a group for Vote 13, including operating with data from textexamination, interviews, questionnaire and workshop discussions. This was an embedded explorationstrategy were meticulous bracketing and composite sequence analysis of provincial drafts submissions was undertaken. Findings: Accountability deteriorated when tantalizingoutsidepowers were the overridingstimulus on unreflective activities of government agents-in- focus. The agents were under pressure to the extent of losing consideration and deemed the values of all moveable properties and ignored all estates asset accruing to government through this vote. Limitations: The article and data interpretation was limited to the Ministry of Local Government and Public Works’ Vote 13, however, the theoretical argument allow for analytical generalisation of the whole of government of Zimbabwe. Practical and Social Implications: The article demonstrates that government employees as agent-in-focus would do anything to please their principals when faced with irresistible changes in external structures, to the extent of sacrificing their professional integrity. The study locates government accountability in the context of the agents theory and how conservatism declined when external forces are dominant causing serious wasteful expenditure