ICT Infrastructure Readiness for Accrual-Based IPSAS in Zimbabwean Government Schools

ABSTRACT: Zimbabwean government schools must now report on accrual-based International Public Sector Accounting Standards (IPSAS). This requires them to record and report assets, liabilities, revenues and expenses as they arise. This study assessed whether schools in Marondera District have the information and communication technology (ICT) infrastructure the reform assumes. A convergent mixed-methods case study was used. In the study 71 of 73 sampled school heads, bursars, accounts and administrative staff and Ministry officials completed a questionnaire (97.3% response rate). Ten key informants were interviewed. Likert data (0–4) were tested against the neutral midpoint, and interviews were analysed thematically. ICT infrastructure averaged 2.52. All five items were rated significantly above neutral, but effects were small to moderate (d = 0.32–0.58). About 36.6% of respondents rejected the view that infrastructure adequately supports accrual reporting. Interviewees cited outdated computers, weak power back-up and software that is not IPSAS-native, especially in rural schools. Infrastructure was present though too limited for accrual reporting. A district ICT baseline for school finance offices, an IPSAS-compliant Ministry platform and rural solar back-up were recommended.

KEYWORDS: Accrual based accounting, IPSAS, ICT infrastructure, Government schools, Digital transformation.

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