Accrual-Based Public Sector Reporting and Organizational Performance

How does accrual-based public sector reporting influence organizational performance in devolved governments? And what role do management accounting practices play in translating financial information into better public-sector decision-making and results? Accrual-Based Public Sector Reporting and Organizational Performance: The Role of Management Accounting Practices in Kenya's Devolved Governments examines these questions through empirical evidence from Kenya's county governments. The book explores the relationship between public sector accounting reforms, management accounting practices, and organizational performance within the context of devolution and public financial management. Drawing on evidence from Kenya's 47 county governments, the book provides insights into how accrual-based reporting can strengthen the quality, relevance, and usefulness of financial information while supporting managerial planning, budgeting, performance evaluation, and decision-making. It further examines management accounting practices as an important mechanism through which accounting information can contribute to improved organizational outcomes. The book is particularly relevant to scholars and postgraduate students in accounting, finance, public administration, public financial management, and governance. It also provides practical insights for county government officials, policymakers, public-sector accountants, auditors, development practitioners, and professionals interested in accounting reform and performance management. By connecting accounting reform with managerial practice and organizational performance, this book contributes to the growing literature on public sector financial management and offers evidence-based perspectives on strengthening accountability, transparency, and performance in devolved government.