IPSAS Implementation Barriers and Solutions in Ghana

346 challenges and 331 recommendations for International Public Sector Accounting Standards adoption were collected via a mixed-methods survey in Ghana. The dataset integrates quantitative Likert-scale items with qualitative open-text responses, analyzed using ANOVA, t-tests, correlations, and thematic coding. It provides evidence for understanding the practical hurdles and policy solutions for public financial management reform.

Use Cases

• Correlating perceived implementation challenges with respondent demographics using Likert-scale items and chi-square tests.
• Thematically analyzing open-text recommendations to build a framework for IPSAS adoption policy.
• Comparing quantitative and qualitative findings on regulatory compliance barriers using a mixed-methods design.
• Assessing the relationship between different challenge types via Pearson and Spearman correlation analyses.

Strengths

• Integrates 346 quantitative challenge records and 331 qualitative recommendation records for triangulation.
• Employs a validated mixed-methods design, combining statistical tests with inductive and deductive thematic coding.
• Released under a permissive CC-BY-4.0 license, facilitating reuse and analysis.

Limitations

• Column names and exact row counts are not specified in the provided metadata, limiting precise structural understanding.
• The dataset's temporal coverage and specific respondent demographics are not detailed.
• The 'last updated' date of 2026-03 24 appears to be a future date, indicating a potential metadata error.

Provenance

Source

Gabriel Osei Forkuo

Collection Method

Mixed-methods survey integrating Likert-scale items and open-text responses, analyzed with statistical tests and thematic coding.

Time Range

null

Freshness

2026-03-24 10:26:42

Geography

Ghana