Link between the regulatory framework of accounting reporting and the quality of financial reporting in Zimbabwe public sector Case of Civil Service Commission

Abstract

PURPOSE OF THE STUDY: The purpose of this study is to examine the link between the regulatory framework of accounting reporting in Zimbabwe Public sector and the quality of financial reporting. METHODOLOGY: The study used questionnaires to survey 15 staff members of Civil Service Commission .Qualitative and quantitative approach was used to determine the link between the regulatory framework of accounting reporting and the quality of financial reporting. FINDINGS: Results indicate that the regulatory framework and quality of financial reporting are linked providing evidence of the effects of the regulatory framework on the quality of financial reporting IMPLICATIONS OF RESEARCH: Scarce literature using African data means that it is not possible to compare the findings to previous research and research findings mean that the Zimbabwe public sector has to apply a more robust approach in enforcing the quality of financial reporting produced by government ministries.