ABSTRACT
The study sought to investigate the impact of adopting International Public Sector accounting
Standards on financial reporting at Tsholotsho District Hospital. In this study fourteen staff
members were used as the research subjects. Questionnaires and interviews were used as
research instruments. A descriptive research method was used. The sample size was composed
of three members of top management, four members of middle management, five accounting
staff and two administrative staff. The data for the study was obtained from primary sources. The
data was analyzed using quantitative and qualitative approach. Quantitative data was analyzed
from questionnaires successful completed by use of graph, pie charts and tables. Qualitative data
was analyzed using the grounded approach and summarized meanings. The study found out that
Tsholotsho District Hospital was not fully complying with the provisions of the current
accounting framework used and that the current framework for preparation of financial
statements had weaknesses. The researcher also found out that there is need for adoption of
IPSAS and equipping the staff with necessary training as to the use of the framework. The study
recommends that the government should develop a roadmap and operational framework and
adopt the cash basis IPSAS as its financial reporting framework. The study also recommends the
government to carry out necessary trainings to all government departments. Finally, the
researcher encourages further researcher should be done on a wider scope to cover the Ministry
of Health and Child Care.
NDLOVU, C (2021). Investigation On The Impact Of Adopting International Public Sector Accounting Standards On Financial Reporting: A Case Of Tsholotsho District Hospital. Afribary. Retrieved from https://tracking.afribary.com/works/investigation-on-the-impact-of-adopting-international-public-sector-accounting-standards-on-financial-reporting-a-case-of-tsholotsho-district-hospital
NDLOVU, CLEVER "Investigation On The Impact Of Adopting International Public Sector Accounting Standards On Financial Reporting: A Case Of Tsholotsho District Hospital" Afribary. Afribary, 04 May. 2021, https://tracking.afribary.com/works/investigation-on-the-impact-of-adopting-international-public-sector-accounting-standards-on-financial-reporting-a-case-of-tsholotsho-district-hospital. Accessed 20 Sep. 2024.
NDLOVU, CLEVER . "Investigation On The Impact Of Adopting International Public Sector Accounting Standards On Financial Reporting: A Case Of Tsholotsho District Hospital". Afribary, Afribary, 04 May. 2021. Web. 20 Sep. 2024. < https://tracking.afribary.com/works/investigation-on-the-impact-of-adopting-international-public-sector-accounting-standards-on-financial-reporting-a-case-of-tsholotsho-district-hospital >.
NDLOVU, CLEVER . "Investigation On The Impact Of Adopting International Public Sector Accounting Standards On Financial Reporting: A Case Of Tsholotsho District Hospital" Afribary (2021). Accessed September 20, 2024. https://tracking.afribary.com/works/investigation-on-the-impact-of-adopting-international-public-sector-accounting-standards-on-financial-reporting-a-case-of-tsholotsho-district-hospital