dc.description.abstract | The purpose of the study was to determine the perception on the adoption of
international public sector accounting standards by Kenyan Local Authorities in
Kenya.
The research design used was descriptive survey. The population of the study
consisted of 60 local authorities in the counties of Kisumu, Siaya, Homa-Bay, Migori
Kisii, Nyamira Kakamega, Bungoma, Vihiga and Busia. A sample size of 60
respondents was used where probability sampling was adopted. Data was collected
using a questionnaire which had both structured questions and unstructured questions.
Data collected was then summarized, coded and tabulated using statistical package for
social sciences software package (SPSS) version 17. Descriptive statistics such as
means, standard deviation and frequency distribution was used to analyze the data.
Data containing the study results was then presented using pie charts, bar charts,
graphs, percentages and frequency tables. | en |