2026-10-09T06:43:01Z https://api.figshare.com/v2/oai

oai:figshare.com:article/31758946 2026-09-11T21:55:59Z category_25969 category_25984 category_25993 item_type_3 month_year_09_2026

<b>International Public Sector Accounting Standards Implementation and Public Financial Management Reforms: A Practitioner Audit from Ghana</b> Emmanuel Osei_Dwomoh (22639890) Hope Amenyah (23551898) Gabriel Osei Forkuo (22634483) Financial economics Macroeconomics (incl. monetary and fiscal theory) Public economics - taxation and revenue accountability Accrual accounting. policymakers transparency <p dir="ltr">A structured online questionnaire was administered to 400 public sector practitioners across five organisation types in Ghana (central government ministries, audit institutions, local governments, regulatory bodies, and public corporations). Quantitative data were analysed using Python (v3.12) with the pandas, NumPy, scipy, seaborn, and matplotlib libraries. Descriptive statistics (means, standard deviations, frequency distributions) one-way analysis of variance (ANOVA), and Pearson correlation analysis were computed for all survey items.</p> 2026-03-16T17:56:22Z Dataset Dataset 10.6084/m9.figshare.31758946.v5 https://figshare.com/articles/dataset/_b_Assessing_International_Public_Sector_Accounting_Standards_Implementation_Challenges_and_Public_Financial_Management_Reforms_in_Ghana_Evidence_from_a_Nationwide_Survey_of_Public_Sector_Practitioners_b_/31758946 CC BY 4.0