{"id":"https://openalex.org/W4406132749","doi":"https://doi.org/10.7176/ejbm/16-9-10","title":"Public Sector Accounting Standards and Quality Financial Reporting in Nairobi City County Government, Kenya","display_name":"Public Sector Accounting Standards and Quality Financial Reporting in Nairobi City County Government, Kenya","publication_year":2024,"publication_date":"2024-12-01","ids":{"openalex":"https://openalex.org/W4406132749","doi":"https://doi.org/10.7176/ejbm/16-9-10"},"language":"en","primary_location":{"id":"doi:10.7176/ejbm/16-9-10","doi":"https://doi.org/10.7176/ejbm/16-9-10","is_oa":true,"landing_page_url":"https://doi.org/10.7176/ejbm/16-9-10","pdf_url":"https://iiste.org/Journals/index.php/EJBM/article/download/62750/64823","source":{"id":"https://openalex.org/S2764648571","display_name":"European Journal of Business and Management","issn_l":"2222-1905","issn":["2222-1905","2222-2839"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://iiste.org/Journals/index.php/EJBM/article/download/62750/64823","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Ayaka Wycliffe","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ayaka Wycliffe","raw_affiliation_strings":["Senior Lecturer, School of Business , Economics and Tourism"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Senior Lecturer, School of Business , Economics and Tourism","institution_ids":[]}]},{"author_position":"last","author":{"id":null,"display_name":"Salome Musau","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Salome Musau","raw_affiliation_strings":["Student , School Business , Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Student , School Business , Economics","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.28170882,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.5404999852180481,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.5404999852180481,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.23350000381469727,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.08190000057220459,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/government-accounting-standards","display_name":"government accounting standards","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9229999780654907},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.8019999861717224},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.9679999947547913},{"id":"https://openalex.org/keywords/budget-information","display_name":"budget information","score":0.8140000104904175},{"id":"https://openalex.org/keywords/local-government-financial-reporting","display_name":"local government financial reporting","score":0.6200000047683716},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.5569999814033508},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.5950000286102295}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6579598784446716},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.636931300163269},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6356651782989502},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5939803123474121},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5365005135536194},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.42485493421554565},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22321778535842896},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.06734436750411987},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.7176/ejbm/16-9-10","doi":"https://doi.org/10.7176/ejbm/16-9-10","is_oa":true,"landing_page_url":"https://doi.org/10.7176/ejbm/16-9-10","pdf_url":"https://iiste.org/Journals/index.php/EJBM/article/download/62750/64823","source":{"id":"https://openalex.org/S2764648571","display_name":"European Journal of Business and Management","issn_l":"2222-1905","issn":["2222-1905","2222-2839"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.7176/ejbm/16-9-10","doi":"https://doi.org/10.7176/ejbm/16-9-10","is_oa":true,"landing_page_url":"https://doi.org/10.7176/ejbm/16-9-10","pdf_url":"https://iiste.org/Journals/index.php/EJBM/article/download/62750/64823","source":{"id":"https://openalex.org/S2764648571","display_name":"European Journal of Business and Management","issn_l":"2222-1905","issn":["2222-1905","2222-2839"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4406132749.pdf","grobid_xml":"https://content.openalex.org/works/W4406132749.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4283314095","https://openalex.org/W2026194140","https://openalex.org/W2004429387","https://openalex.org/W4384304054","https://openalex.org/W3196420090","https://openalex.org/W16158700","https://openalex.org/W3121785297","https://openalex.org/W20420481","https://openalex.org/W2595448336","https://openalex.org/W1592623656"],"abstract_inverted_index":{"Financial":[0,327,333],"reports":[1],"are":[2,33],"of":[3,40,79,88,90,98,112,114,118,122,125,142,149,152,177,210,223,235,240,247,259,271,298,301],"primary":[4],"significance":[5],"not":[6,277],"just":[7],"to":[8,13,50,84,108,196,315],"the":[9,36,41,56,77,86,110,140,158,173,197,201,207,218,232,238,245,257,269,291,296,299],"final":[10],"consumers":[11],"but":[12],"society":[14],"as":[15,18],"a":[16,25,147,175,184,227,263],"whole,":[17],"they":[19],"influence":[20,27],"financial":[21,44,61,96,115,119,224,236,241,248,272,302,324],"decisions":[22],"that":[23,193,221,290,313],"have":[24],"substantial":[26],"on":[28,55,95,136,231,244,268],"humanity.":[29],"Various":[30],"key":[31],"issues":[32],"constantly":[34],"impeding":[35],"quality":[37,234,246,270],"and":[38,69,74,139,160,168,203,253,255,265,321],"productivity":[39],"county":[42,101,128,155,213,292],"government":[43,129,156,214,284,293],"reporting":[45,97,249,311],"functions.":[46],"This":[47,164,304],"is":[48,107],"related":[49],"weak":[51],"proper":[52],"accounting":[53,73,93,317],"factors":[54],"performance,":[57],"poor":[58],"management,":[59],"insufficient":[60],"guidelines":[62],"for":[63,171],"decision":[64],"support,":[65],"low":[66],"employee":[67],"desire,":[68],"negative":[70],"mindsets":[71],"about":[72],"responsibility.":[75],"In":[76],"context":[78],"this,":[80],"this":[81,274],"investigation":[82,133,145,165,190],"seeks":[83],"determine":[85],"effect":[87,111,230,239,267,275],"adoption":[89],"public":[91],"sector":[92],"standards":[94],"Nairobi":[99,126,153,211,281],"city":[100,127,154,212],"government,":[102],"Kenya.":[103,131,286],"Its":[104],"specific":[105],"objective":[106],"examine":[109],"preparation":[113],"statements,":[116],"disclosure":[117,243],"information,":[120],"presentation":[121,222,258,300],"budget":[123,260],"information":[124,242,261],"in":[130,157,200,280,285,323],"The":[132,144,189,287],"was":[134,181,250,276],"anchored":[135],"stakeholder,":[137],"institutional":[138],"theory":[141],"Isomorphism.":[143],"targeted":[146],"population":[148],"102":[150],"Employees":[151],"finance":[159,198,202],"planning":[161,204,208],"division":[162,205,209],"mainly.":[163],"adopted":[166],"descriptive":[167],"inferential":[169],"analysis":[170],"analyzing":[172],"data,":[174],"sample":[176],"eighty-one":[178],"(81)":[179],"employees":[180],"chosen":[182],"using":[183],"stratified":[185],"random":[186],"sampling":[187],"technique.":[188],"used":[191],"questionnaires":[192],"were":[194],"given":[195],"persons":[199],"under":[206],"staff.":[215],"Findings":[216],"from":[217],"survey":[219,288],"displayed":[220],"statements":[225],"has":[226],"significant":[228,252,279],"positive":[229,264],"overall":[233],"reporting;":[237],"both":[251],"negative;":[254],"while":[256],"had":[262],"insignificant":[266],"reporting,":[273],"statistically":[278],"City":[282],"County":[283],"recommends":[289],"should":[294],"prioritize":[295],"improvement":[297],"statements.":[303],"can":[305],"be":[306],"achieved":[307],"by":[308],"implementing":[309],"standardized":[310],"formats":[312],"adhere":[314],"established":[316],"principles,":[318],"ensuring":[319],"consistency":[320],"clarity":[322],"disclosures.":[325],"Keywords:":[326],"Reporting,":[328],"Public":[329],"Sector":[330],"Accounting":[331],"Standards,":[332],"Statements,":[334],"Information":[335,338],"Disclosure,":[336],"Budget":[337],"DOI":[339],":":[340,344],"10.7176/EJBM/16-9-10":[341],"Publication":[342],"date":[343],"November":[345],"30th":[346],"2024":[347]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2025-10-10T00:00:00"}