Factors Effecting Acceptance Of Accounting Reforms: A Study Of Accountant General Pakistan Revenue Islamabad, Pakistan

Abstract

This study aims to examine the Acceptance of Accounting Reforms in AGPR Islamabad by evaluating the impact of key independent variables: Training & Development, Comparability, Complexity, Relative Advantage, Trialability, and Perceived Usefulness. The study contributes to public sector accounting literature by providing empirical insights into the key determinants of accounting reforms in AGPR Islamabad. The study targets employees involved in financial management and IPSAS implementation at AGPR Islamabad. The population includes staff from the Audit, Accounts, Finance, Pension, Loan & Advances, GP Fund, Pre-Audit, Admin, and HR/Payroll Departments covering 754 employees. A simple random sampling technique was used to select 255 employees for the quantitative survey. A 7-point Likert scale questionnaire was used to capture employee perceptions regarding IPSAS adoption. The findings indicate that comparability, complexity, perceived usefulness and training & development have significant impact on acceptance [1]of accounting reforms. Simplifying IPSAS implementation and addressing employees' concerns about complexity can further improve reform success. To facilitate the acceptance of accounting reforms, AGPR Islamabad should strengthen training and development initiatives by providing targeted programs that enhance employees' knowledge of IPSAS. Addressing complexity concerns by implementing phased IPSAS adoption and user-friendly digital tools will improve engagement. It offers practical recommendations for policymakers and financial managers to enhance IPSAS adoption, improve financial transparency, and strengthen accountability in public financial management.