A Systematic Review of the Factors Affecting the Implementation of Accrual-Based International Public Sector Accounting Standards (AIPSAS) in Local governments in Uganda

Purpose – Using the framework of contingency theory, this paper aims to evaluate the level of central government financial information disclosed in compliance with accrual-based International Public Sector Accounting Standards (IPSAS) and explore the external factors influencing this level.
Design/methodology/approach – A meta-analysis was conducted on several pieces of research using the PICO.
Findings – The findings indicate notable variations in national compliance levels with IPSAS disclosures. They indicate that, while government financial condition is a nonsignificant factor, the degree of openness (political culture) of the government, the caliber of public administration and management, and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector, all positively influence this level.
Practical implications – Academics, researchers, practitioners, standard-setters, and government policymakers may find the study findings useful. This paper sets the groundwork for future research on this topic using a more comprehensive set of micro and macroeconomic variables, whether at the local or central government level in other jurisdictions, by analyzing the influencing factors of IPSAS disclosure level.
Originality/value – This research offers fresh perspectives on evaluating the completeness and transparency of government accrual-based financial statements. This paper is the first to empirically examine, in a cross-country analysis, the factors influencing the level of disclosure by central government entities under accrual-based IPSAS, based on the contingency theory.