The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards

This research examined the influence of demographic attributes in the implementation of accrual-based IPSAS in the Local Government Authorities (LGAs) in Tanzania. The survey technique was employed to collect data from 150 accountants and auditors from seven LGAs. To explore the relationship between demographic attributes and implementation of accrual based IPSAS, multiple regression analysis was used. Gender, professional qualification and education level were found to have a positive significant influence while age and number of years of service in the LGAs had negative impact in the implementation of accrual based IPSAS. It is suggested that, decision and policy makers as well as accounting standards setters, should place much emphasize on individual accountants and auditors’ capacity building and training. To improve accounting education, accrual based IPSAS should be part of the curricullum in universities and colleges. Employers must encourage accounting and auditing staff to attend professional seminars while improving their accounting knoweldge. Also, individual accountants and auditors should place much effort to attain professional certification like CPA or ACCA. Our study is limited by considering only 7 LGAs out 185 in United Republic of Tanzania. Other researches should be extended to the remaining LGAs


Introduction
This paper aims at examining the influence of demographic attributes in the Implementation of Accrual-based International Public Sector Accounting Standards (IPSAS). The origin of IPSAS traces its history since 1986 when the International Federation of Accountants (IFAC) introduced International Public Sector Accounting Standards Board (IPSASB) which used to be the Public Sector Committee (PSC). The PSC was one of the IFAC standing committees specialised to develop standards for the financial reporting in the public sector (Christiaens et al. 2015). The adoption and implementation of accrual based IPSAS in the public is among the most paramount aspects of New Public Financial Management. This requires transformation in the public sector financial reporting systems by establishing accrual accounting (Mbelwa et al. 2019;Rossi et al. 2016). The implementation of accrual based IPSAS calls for the greater financial transparency, accountability and comparability in the public sector (Nakmahachalasint and Narktabtee 2019). In this sense, it is understood that a number of driving forces such as the wish to infuse more financial awareness into the decision-making system in the public sector and the demand to provide comprehensive, transparent, comparable, and reliable financial information to all stakeholders are the reasons behind adoption of accrual based IPSAS (Gomes et al. 2015). For this view, implementation of accrual based IPSAS allow users to assess the accountability for all resources the entity controls and the deployment of those resources. Stakeholders can assess the financial position, performance and cash flows and make decisions about providing resources to the reporting entity. In addition, accrual based IPSAS shows how an entity financed its activities and met its cash requirements either through exchange or non-exchange transactions. As the result it allows users to evaluate an entity's ongoing ability to finance its activities and to meet its liabilities and commitments. It is also useful in evaluating an entity's performance in terms of its service, costs, efficiency, and accomplishments (Christiaens et al. 2015b;Chanchani and Willett 2004).
Regardless of the best intended objectives of adoption of IPSAS, as evidenced above, developing countries have not harvested its desired outcome Mbelwa et al. 2019). Previous studies have concentrated on the effects of adoption of IPSAS, harmonisation in the public sector financial reporting, legitimation of accrual accounting and transparency as well as accountability (Matekele and Komba 2019;Mbelwa et al. 2019;Miraj and Wang 2019;Mnif Sellami and Gafsi 2019;Muraina 2020;Kartiko et al. 2018;Baskerville and Grossi 2019). Other scholars have dedicated their studies on economic and institutional factors affecting implementation of accrual based IPSAS (Mnif Sellami and Gafsi 2019;Brusca et al. 2013;Iyoha and Owolabi 2012). These researches have attempted to provide answers to attractive and motivating questions despite the fact that, they have ignored the individual attributes of the accountants and auditors. Therefore, the question of how demographic factors influence implementation of accrual based IPSAS remains unanswered. The responses to this question is of major interest to various stakeholders such as development partners, accounting and auditing staff as well as decision and policy makers. To obtain answers to the raised question, the second section explores the existing literature on accrual based IPSAS implementation. The third section describes the methodology employed followed by the study findings. Conclusions and recommendations are provided under the last section.

Literature Review
Numbers of studies have examined the adoption and implementation of accrual-based IPSAS. This part aims at appraising previous researches related with implementation of accrual based IPSAS. Jorge et al. (2019) emphasized that, for the goal of harvesting the desired fruits of accrual based IPSAS, consideration of main actors and drivers is invetable. The attributes of actors such as education levels, professional certification and age drives implementation of accrual based IPSAS. Recognising this, Miraj and Wang (2019) and Tanjeh (2016) collectively concluded that provision of capacity building by offering IPSAS education and training to accounting and auditing staff assist in establishing a strong financial reporting system in public sector. Before these findings, Harun and Robinson (2010) documented that unskilled human resources and inadequate political support inhibited the implementation of accrual based IPSAS. On the other hand, presence of international pressure and economic crisis influenced the adoption of accrual based IPSAS. Muraina (2020) reported the existence of significant and positive relationship between quality of financial reporting under IPSAS and accountability. This signifies that accountability levels in public sectors have been improved as the outcome of adoption of IPSAS. Similarly, Sukoharsono and Prihatiningtias (2018) found that, introduction of accrual accounting brings more accountability than cash accounting system. These studies ignored other related constructs such as demographic factors, corruption, faithful representation and comparability. Contrary to this, it was reported that, adoption of acrual based IPSAS doesn't necessary contribute to accountability since some reporting entities could reduce relevant issues in reporting (Grossi and Steccolini 2015).
While examining the variables affecting adoption and implementation of accrual based IPSAS, Agyemang and Yensu (2018) found presence of positive association between training as well education and implementation of IPSAS. This implies that capacity building to implementer's particulary accounting and auditing staff as well as decision makers facilitates effective implementation of accrual based IPSAS. Not interestingly, Mnif Sellami and Gafsi (2019) revealed that level of education had a negative influence on the implementation of accrual based IPSAS whereas extent of external openness and availability of external funding had positive and significant influence. Besides Agyemang and Yensu (2018) as well as Mnif Sellami and Gafsi (2019); Harun et al. (2019) added that, prsesence of inadequate qualified accountants and auditors limits the adoption and implementation of accrual based IPSAS in the Local and Central Governments.
Studies on the views of stakeholders in the implementation of accrual based IPSAS reports that, adoption and implementation of accrual based IPSAS is a favourable move towards public sector reforms (Gomes et al. 2015). They recognise that under external pressure and financial crises implementation of accrual based IPSAS is invetable. They expect improvement in quality of public sector financial reporting. Apart from that, Fahmid et al. (2020) recommended that, developed countries and the World Bank should assess the capacity needs and financial reporting structures in developing countries. Once these needs are effectively addressed the adoption and implementation process will be fruitful. This indicates that, addressing the potential limitations like capacity development and availability of professionally qualified accountants in developing countries speed up the adoption process. Concurring with Fahmid et al. (2020); Tucker et al. (2019) concluded that, for the aim of improving public sector financial reporting, practical researches should be done to determine the required needs for the effective implementation of accrual based IPSAS.
Studying the legitimation of IPSAS in Spain, Brusca et al. (2013) discovered that credibility, code of law, political support and accountability contribute to the legitimation of accrual based IPSAS. To achieve the intended objectives of IPSAS combination of these factors contributes to the effective adoption and implementation of accrual based IPSAS. Supporting this, Harun et al. (2019), highlighted that for effective implementation of IPSAS, policy makers should consider the effects of cultural factors, consultation with academics and powers of politicians like councillors, members of parliament and mayors. This will add value in the transparency, accountability as well as fraud and corruption reduction. On top of that, standard setters and policy makers should encourage and support harmonisation of financial reporting in the public sector (Rossi et al. 2016).

Methodology
The objective of this study is to explore how demographic attributes affects implementation of accrual-based IPSAS. The sample for our study involved the 150 accountants and auditors from seven LGAs in Dodoma Region in the United Republic of Tanzania. A structured questionnaire was used to collect data from the respondents. Descriptive analysis and multiple regression analysis have been employed accompanied by Statistical Package for Social Science.

Operationalisation of the Research Variables
Implementation of accrual-based IPSAS consituted dependent variable which was operationalised by using three variables namely self-efficacy, competence and knowledge (Matekele and Komba 2019). We measured selfefficacy by using the items developed by Yakın and Erdil (2012). Such items were under a five point likert scale. These items were adopted and modified by the researcher in order to suit our study and to obtain respondents response regarding implementation of accrual based IPSAS. Multiple choice questions were employed to measure self assessment and competence of the respondents (Guney et al. 2017). Respondents were required to select the answer which most correctly describes their knowledge and competence on implementation of accrual based IPSAS in the LGAs. Demographic attributes as our independent variable was measured by six subvariables namely gender, marital status, education level, age, years of service in the LGAs and professional qualification. We explored how these variables affects the implementation of accrual based IPSAS in the LGAs. The next subsections describe each of the demographic attributes and accompanied by hypotheses development.

Gender
Past research indicates that females are less likely to adopt and implement accrual based IPSAS than males (Tanjeh 2016). Apart from those findings, other authors show mixed findings on gender differences in job performance (Ahmad 2016;Azmi and Mohamed 2014). Some studies shows that no significant differences in the performance of males and females in terms of ability, altitude, commitment and effort (Yakın and Erdil 2012;Tanjeh 2016). Other studies show a disagreement with these findings. For example, Mir and Rahaman (2005) found a significant differences in the performance of males and females in the job. The research intends specifically to investigate the influence of gender in the implementation of accrual based IPSAS in the LGAs. To gain more insight from the LGAs, it is proposed that: H1: Gender has a positive influence on Self efficacy H2: Gender has a positive influence on Self assessment H3:Gender has a positive influence on Self competence

Marital Status
The implementation of accrual based IPSAS in the LGAs may be influenced by the marital status. Traditional sociologists indicated that married women are not committed to their job. This means that married women with children are less committed to their work than men and single women (Gaffney et al. 1993;Anderson et al. 1994;Edeigba 2017). On the other hand, this finding shows that men and single women are more committed than married women in their work. This research examines the extent to which the stated argumentations above affects the implementation of accrual based IPSAS in the LGAs. Based on the facts presented above, we hypothesize that: H4:Marital status negatively affects self efficacy H5:Marital status negatively affects self assessment H5:Marital status negatively affects self competence

Educational Level
Education is the leader for modern accounting system in the world. It was concluded that, a positive relationship exist between the level of education and professional accountants' competence (Zeghal and Mhedhbi 2006;Mir and Rahaman 2005). According to Edeigba (2017) and Tanjeh (2016) the weak level of education of employee prohibits implementation accrual based IPSAS. The implementation of accrual based IPSAS in the LGAs needs high education level, expertise and competent accountants and auditors (Zeghal and Mhedhbi 2006). Such persons can understand, interpret and apply the accrual based IPSAS in the LGAs. It is therefore logical to state that, LGAs in which education level is low and expertise is weak, there will be a real challenge to implement accrual based IPSAS. According to these arguments, the following hypotheses are developed: H7: The level of education positively influences self efficacy H8: The level of education positively influences self assessment H9: The level of education positively influences self competence

Age
Previous study by Tanjeh (2016) found a negative correlation between age and the level of acceptance of accrual accounting. Moreover, Yakın and Erdil (2012) determined that older employees are lower likely to adopt a new change than younger workforce. Researcher's experience in the LGAs shows that younger accountants are highly committed in implementation of accrual based IPSAS than older accountants. In one of the LGAs training on IPSAS, the researcher noted that younger accountants are ready to understand and implement accrual based IPSAS than older accountants. Based on the reviewed literature and researcher's best knowledge and experience in LGAs training, we propose that: H10: Age negatively influences self efficacy H11: Age negatively influences self assessment H12: Age negatively influences self competence

Years of Services in the LGAs
For the purpose of this study, years of service in the LGAs refers to the number of years in which a particular employee has been working with the LGAs. We expect a positive relationship between years of service in the LGAs and implementation of accrual based IPSAS in the LGAs. Basing on this, the researcher hypotheses are as follows: H13: Years of service in the LGAs positively influences self efficacy H14: Years of service in the LGAs positively influences self assessment H15: Years of service in the LGAs positively influences self assessment

Professional Qualifications
For the purposes of this research, professional qualification means certification in terms of Certified Public Accountants (CPA) and any other professional certification in relation with accounting profession. Tanjeh (2016) and Yakın and Erdil (2012) discovered existence of positive association between professional certification and adoption level of accrual based IPSAS as well as job performance. In addition, Zeghal and Mhedhbi (2006) added that well trained and qualified accountants facilitate implementation of accounting standards. Basing on these literatures, professional qualification positively affects implementation of accrual based IPSAS in the LGAs. We developed the following hypotheses in order to test the relationship between professional qualification and implementation of accrual based IPSAS in the LGAs. H16: Professional qualification positively affects self efficacy H17: Professional qualification positively affects self assessment H18: Professional qualification positively affects self competence

Results and Discussion
The following sub-parts, presents the descriptive statistics of demographic attributes, self competence and self assessment of the respondents; followed by multiple regression analysis.

Results for Demographic Characteristics
As stated earlier in this paper, demographic attributes as independent variable consists of six components namely gender, marital status, education level, age, professional qualification and number of years of service in the LGAs. As indicated is table 1.0, a total of 91 respondents (60.7%) are males. Most of the respondents are married (72.7%) while 88 respondents had bachelor degree in accounting representing 58.7%. In addition, 67 respondents (44.7%) are at the age group of 36-45. In terms of professional certification, large number of the respondents (105) equivalent to 70% doesn't have any professional qualification. For the number of years of service in the LGAs, large number of employees have working experience between 7 to 9 years. This represents 30% of the whole sample size. While 31.3% have 10 years and above as working experience.

Results for Multiple Regression
The objective of this study was to determine the influences of demographic attributes in the implementation of accrual based IPSAS in the LGAs. Implementation of accrual based IPSAS was measured by using three subvariables namely self efficacy, assessment and competence. Demographic attributes constituted six sub-variables known as gender, age, marital status, education level, years of service in the LGAs and professional qualification of the respondents. In order to undertake multiple regression analysis, we recoded some of the demographic attributes into dummy variables. The next sections describe the results of multiple regression analysis.

a. Determinants of Self Efficacy
In Panel A (table 3.0), self efficacy has been involved as dependent variable in order to test the influence of demographic attributes in implementation of accrual based IPSAS in the LGAs. The regression model is significant statistically (R 2 =0.29; (F)=7.222, P˂0.000) and the association between independent variables as indicated by VIF and Tolerance is good. In addition; gender, age and number of years of service in the LGAs have been found to be significantly related to self efficacy. This means that positive relationship exist between gender and number of years of service in the LGAs while age has a negative association with self efficacy. Apart from that; marital status, education level and professional qualification have not been statistically significant with self efficacy.

b. Determinants of Self Assessment
In Panel B (table 5.0), the regression model investigates the association between self assessment and demographic attributes in implementation of accrual based IPSAS. As indicated in the stated table, there is statistical significant in the regression model (R 2 =0.61; F=1.538, P˂0.000). No any problem with multicollinearity. Two variables namely education level and professional qualification show a significant relationship with self assessment. Education level has a positive significant impact whereas professional qualification shows a negative significant impact with self assessment. The rest of the variables, have insignificant impact with self assessment. The insignificant impact is positive for age, marital status and negative for gender and number of years of service in the LGAs. In addition, as indicated in table 6.0 stepwise estimation analysis was employed. Only one independent construct (age of the respondents) has been reported due to its statistical significance. Our findings are contrary to our proposition H11 (refer to table 6.0).

c. Determinants of Self Competence
For the purpose of testing the influence of demographic attributes in implementation of accrual based IPSAS in the LGAs; self competence has been considered as dependent variable (See Panel C in table 7.0). Our findings indicate a significant negative association between gender, professional qualification and number of years of service in the LGAs. However, age and marital status are not associated with self competence. In general, the regression model is statistically significant and no indication of multicollinearity problem with the outcomes (R 2 =0.122; F=3.306, P˂0.000).

Discussion of the Findings
The researcher intended to examine how demographic attributes such as gender, marital status, education level, age, professional qualification and years of service in the LGAs influences implementation of accrual based IPSAS in the LGAs. Basing our objective, we conducted multiple regression analysis followed by stepwise estimation analysis. The next subparts describe our results.

Self efficacy and Demographic attributes
We generated six hypotheses in this part as stated under section three. According to our findings, there is a significant positive relationship between gender and self efficacy. This means that gender differences significantly influences self efficacy. Our results indicates that, female are more self efficacy than males. This means that, females are more capable to implement accrual based IPSAS than males. These results are contrary to previous studies which indicate that males are highly efficacy than females in adoption and implementation of accrual based IPSAS (Ahmad 2016;Yakın and Erdil 2012).

Self assessment and Demographic Attributes
Our findings are against hypothesis (H11) in the sense that, a positive relationship exists between age and self assessment. Statistically, such relationship is significant (see table 5.0). The rest of demographic attributes don't have significant association with self assessment in implementation of accrual based IPSAS.

Self Competence and Demographic Attributes
According with our findings, there is existence of significant positive relationship between gender, professional qualification and education level and self competence in implementation of accrual based IPSAS. Such positive impacts are consistent with hypotheses H3, H9 and H18. Review of past studies indicate that, the existence of positive association between education and professional qualification in implementation of IPSAS (Edeigba 2017;Ahmad 2016;Tanjeh 2016). In addition, age and marital status were found not to have any impact with self competence. Hence hypotheses H13.3 and H6 rejected.

Conclusions and Recommendations
The study intended to examine the influences of demographic factors in implementation of accrual based IPSAS in the LGAs. According to our findings gender, professional qualification and education level were found to have a positive significant influence while age and number of years of service in the LGAs had negative impact in the implementation of accrual based IPSAS in the LGAs. These outcomes recommend that, decision and policy makers as well as accounting standards setters, should place much emphasize on individual accountants and auditors' capacity building and training. Employers must encourage accounting and auditing staff to attend professional seminars while improving their accounting knoweldge. Also, individual accountants and auditors should place much effort to attain professional certification like CPA or ACCA. In addition, universities and colleges should include accrual based IPSAS in their curriculum for the aim of improving accounting education in Tanzania and beyond. On the other hand, our study is limited by considering only 7 LGAs out 185 in United Republic of Tanzania. Other researches should be extended to the remaining LGAs while employing other means of data collection apart from the structured questionnaire.