ABSTRACT:- The objective of this study was to determine the effect of accrual accounting on financial accountability in the public universities in Kenya. The study was guided by accountability theory. The study target population was 409 respondents comprising of 41 Finance Officers, 41 Council Chairpersons, 41 Vice Chancellors, 41 Internally Generated Income Coordinators, 204 Accountants and 41 Internal Auditors. The study used Yamens equation to determine the sample size of 202 respondents. A descriptive research design was used. Questionnaires were used to collect primary data. Pilot test was conducted on 38 respondents who were not part of the targeted respondents in the Kenyan public universities. Data was analyzed using descriptive and inferential statistics. Linear regression model showed negative and significant effect of accrual accounting on financial accountability (unsupported expenditure) in the public universities in Kenya with a regression coefficient of -0.351.