Staff ICT Training as the Binding Constraint on Accrual-Based IPSAS in Zimbabwean Government Schools: A case of Marondera District

ABSTRACT: Implementing Accrual-based International Public Sector Accounting Standards (IPSAS) require ICT skills from schools accounting personnel. Unfortunately, training for this new era has not been given priority in Zimbabwe. The purpose of this study was to evaluate the extent to which staff ICT training would influence accrual based IPSAS implementation within government schools in Marondera District. A convergent mixed-methods case study surveyed 71 school heads, bursars, accounts and administrative staff and Ministry officials. The response rate was 97.3%. Ten key informants were interviewed. Interviews were analysed thematically. Staff ICT training was the weakest of six digital transformation constructs (M = 2.16).  None of its five items differed significantly from neutral (p = 0.139– 0.728), and responses were split almost evenly, with 46.8% agreeing and 43.4% disagreeing.  The lowest-rated implementation item was staff ability to recognise revenues and expenses when incurred (M = 2.44).  Interviewees described training as periodic, generic workshops rather than role-specific capacity building. Training, not attitudes to technology, was the binding human constraint. Structured, practical and recurrent IPSAS and software training for school finance staff was recommended.

KEYWORDS: Accrual based accounting, IPSAS, ICT training, Technology acceptance,Government schools.

Abbreviations: ICT, information and communication technology; IPSAS, International Public Sector Accounting Standards; TAM, Technology Acceptance Model.