Beyond Ceremonial Compliance: A Mixed-Methods Analysis of International Public Sector Accounting Standards Implementation Barriers and Solutions in Ghana

A mixed-methods design was employed, integrating quantitative analysis of structured Likert-scale items with thematic coding of open-text survey responses (N_challenges = 346; N_recommendations = 331). Quantitative analyses included one-way analysis of variance (ANOVA), independent-samples t-tests, Pearson and Spearman correlations, and chi-square tests. Qualitative data were coded inductively and then validated against a deductive framework derived from the IPSAS adoption literature.