Survey of Public Sector Accounting Practitioners in Ghana

Accountability through Accrual: Practitioner Evidence on International Public Sector Accounting Standards Implementation and Public Financial Management Reforms in Ghana is a dataset containing responses from 400 public sector practitioners across five organization types in Ghana. The data was collected via a structured online questionnaire and analyzed using Python libraries for descriptive statistics, ANOVA, and correlation analysis. It provides quantitative evidence on the implementation of accounting standards and financial reforms.

Use Cases

• Comparing perceptions of accounting reforms across central government ministries, audit institutions, local governments, regulatory bodies, and public corporations.
• Analyzing correlations between survey items related to accountability, transparency, and financial management practices.
• Conducting one-way ANOVA to test for significant differences in practitioner responses across the five organization types.

Strengths

• Contains responses from a defined sample of 400 practitioners.
• Covers five distinct public sector organization types in Ghana, allowing for comparative analysis.
• Data is openly licensed under CC-BY-4.0.

Limitations

• The specific survey questions and column names are not provided, limiting understanding of the data structure.
• The row count is not explicitly stated in the provided metadata.
• The dataset's freshness is uncertain as the last update date (2026-04-18) appears to be a future date, indicating a potential metadata error.

Provenance

Source

Emmanuel Osei_Dwomoh

Collection Method

Structured online questionnaire administered to 400 public sector practitioners.

Freshness

2026-04-18 (Note: This is a future date, suggesting a possible metadata error)

Geography

Ghana