Accountability through Accrual: Practitioner Evidence on International Public Sector Accounting Standards Implementation and Public Financial Management Reforms in Ghana

A structured online questionnaire was administered to 400 public sector practitioners across five organisation types in Ghana (central government ministries, audit institutions, local governments, regulatory bodies, and public corporations). Quantitative data were analysed using Python (v3.12) with the pandas, NumPy, scipy, seaborn, and matplotlib libraries. Descriptive statistics (means, standard deviations, frequency distributions) one-way analysis of variance (ANOVA), and Pearson correlation analysis were computed for all survey items.