Assessment of International Public Sector Accounting Standards (IPSAS) Implementation ZCAS

The adoption of International Public Sector Accounting Standards (IPSAS) has become a key global reform in strengthening public sector financial management. This study aimed to assess the implementation of IPSAS at the Zambia Centre for Accountancy Studies (ZCAS), with a focus on the current state of adoption, the challenges faced, and strategies for enhancing effectiveness. A mixed-method research design was employed, adopting an explanatory sequential approach. Quantitative data were collected from 126 staff and stakeholders through structured questionnaires, and qualitative data were obtained from 15 key informant interviews to explain and enrich the statistical results. The findings indicate that while IPSAS awareness is relatively high (80% among staff and 90% among stakeholders), implementation remains partial. Regression analysis showed that training adequacy (p<0.001) and institutional support (p<0.01) were significant predictors of implementation success, whereas technological infrastructure was not statistically significant (p>0.05). Qualitative insights highlighted additional barriers, including limited communication and insufficient leadership commitment. The study concludes that enhancing staff capacity through targeted training, strengthening institutional support mechanisms, improving communication strategies, and fostering collaboration with external stakeholders are essential for full IPSAS adoption. These findings provide practical insights for ZCAS and contribute to the broader discourse on public sector accounting reforms in Zambia.