oa Meditari : Research Journal of the School of Accounting Sciences - Is the transformation of public sector financial reporting in South Africa's provincial governments on track?

Volume 15, Issue 2
  • ISSN : 1022-2529



The purpose of this article is to assess the state of financial reporting in provincial government departments in South Africa. One of the obstacles in transforming financial reporting in South Africa is changing from cash accounting to accrual accounting. The survey in this study revealed that, while most public sector accounting guidelines and legislation are in place, government departments are still using cash accounting. The current accounting information system seems to be unsuitable for accrual accounting. Respondents assigned a poor rating to the effectiveness of public sector financial reporting, and the slow rate at which this system is being transformed.

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