A survey of perception on the adoption of international public sector accounting standards by local authorities in Kenya

Abstract

The purpose of the study was to determine the perception on the adoption of international public sector accounting standards by Kenyan Local Authorities in Kenya. The research design used was descriptive survey. The population of the study consisted of 60 local authorities in the counties of Kisumu, Siaya, Homa-Bay, Migori Kisii, Nyamira Kakamega, Bungoma, Vihiga and Busia. A sample size of 60 respondents was used where probability sampling was adopted. Data was collected using a questionnaire which had both structured questions and unstructured questions. Data collected was then summarized, coded and tabulated using statistical package for social sciences software package (SPSS) version 17. Descriptive statistics such as means, standard deviation and frequency distribution was used to analyze the data. Data containing the study results was then presented using pie charts, bar charts, graphs, percentages and frequency tables.