This study investigates the relationship between accounting training and the transition level to Accrual Accounting (AA) in Mozambique’s public sector. Based on the perceptions of public accounting professionals, our findings suggest a positive and significant association between the level of knowledge and academic training of public accountants and their transition to AA-based practices. Although the transition to AA is still in its early stages in Mozambique’s public sector, this study highlights the importance of specialized training in new AA-based practices to ensure the success of public sector accounting reforms. This study is innovative in developing a quantitative approach based on the perceptions of public accounting professionals, and the results can be generalized to other similar contexts in Africa. It contributes to the literature by providing new insights into AA as a robust accounting technique that can inspire Mozambique’s government strategy in public accounting reforms and establish a new identity for the public sector.