The Impact of Government Accountant Competence on the Implementation Effect of Government Accounting Standards in China: A Conceptual Study

HRMARS - Purpose: Exploring how the capabilities of government accountant competency (including quantitative allocation, professional quality, training and development, informatization and skill application) affect the effect of government accounting standards implementation in China. Design/methodology/approach: This study adopts a conceptual research design, based on a systematic literature review, and constructs a theoretical framework under the guidance of the resource-based view and human capital theory to reveal the mechanism by which government accounting personnel affect the implementation effect of standards. Findings: This study finds that the four dimensions of government accountant competence have a positively significant impact on the implementation of government accounting standards. Research limitations/implications: As a conceptual study, its findings require future empirical validation. Future work should test the framework by examining mediating mechanisms and boundary conditions. Practical implications: This research provides a systematic capacity building framework for the public sector, guiding it to optimize resource allocation and talent cultivation. Ultimately, by enhancing fiscal transparency and governance effectiveness, it serves the high-quality development of the economy and society. Originality/value: The primary originality of this research stems from its systematic deconstruction of capability, which transcends the limitation of treating it as an overarching concept. The synthesis of two theoretical perspectives enables the construction of an integrated framework, which paves a new way for deciphering the intricate implementation process of Chinese government accounting standards.