Internet Connectivity and Compliance with Accrual-Based IPSAS in Zimbabwean Government Schools: A case of Marondera District

ABSTRACT: Accrual-based International Public Sector Accounting Standards (IPSAS) increasingly rely on online systems for submitting financial information, accessing guidance and consolidating reports. This positions internet connectivity as a lasting solution to enhanced compliance. This study reflected how internet connectivity affects compliance with accrual-based IPSAS in government schools in Marondera District, Zimbabwe. A convergent mixed-methods methodology was used with a case study survey of 71 school heads, bursars, accounts and administrative staff and Ministry officials.  Ten key informants were interviewed. Likert items (0–4) were tested against the neutral midpoint, and interviews were analysed thematically. Internet connectivity averaged 2.70, and all five items were rated significantly above neutral with medium effects (d = 0.53–0.65). The strongest agreement concerned connectivity’s role in the flow of accrual transactions (M = 2.79) and timely submission of IPSAS information (M = 2.73). Almost 25% of respondents disagreed with each item. Interviewees reported network outages and lack of fibre coverage in rural schools. Internet connectivity was valued as an enabler of compliance. It was unfortunately unevenly available. Subsidised, resilient school connectivity and offline-capable accounting systems were recommended.

KEYWORDS: Accrual based accounting, IPSAS compliance, Digital divide, Internet connectivity, Government schools.

Abbreviations: ICT, information and communication technology; IPSAS, International Public Sector Accounting Standards; TOE, Technology–Organisation–Environment framework.