International Public Sector Accounting Standards (IPSAS) Implementation and Financial Reporting: Issues and Challenges in South-East Nigeria
نویسندگان
چکیده
The main objective of the study was to identify challenges IPSAS implementation in Nigerian Public Sector. This as a result low level accountability and improper application accounting standards by government institutions. A structured questionnaire used elicit information from various respondents. population consists accountants, auditors cash officers ministries, departments agencies Abia, Anambra, Enugu, Ebonyi Imo States. estimated at 8901for five sample size 387 drawn using stratified sampling technique. Analysis Variance (ANOVA) for hypothesis test. results showed that impinge full Nigeria include: governments’ unwillingness terms political-will towards implementation; statutory adjustment, inadequate funding institutional commitment among others. It therefore recommended there should be adequate projects most Sector Entities attributed inability implement Accrual paucity funds. Government also show more political will well support accrual basis Local level.
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ژورنال
عنوان ژورنال: Journal of Accounting and Taxation
سال: 2021
ISSN: ['2141-6664']
DOI: https://doi.org/10.47747/jat.v1i1.405