IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 10 NO. 3 2024
DOI: https://doi.org/10.56201/jafm.v10.no3.2024.pg51.64

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Effect of IPSAS Adoption on Nigeria Public Financial Management

Ajuonu, Anulika Uche, Ezeala George

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Abstract

This study on effect of IPSAS adoption on Nigeria public financial management was empirically investigated. The study is vital as it portrays the extent to which the adoption of international public sector accounting standards has ensured public financial management in Nigeria using Anambra State, Enugu State and Imo State as a reference point. Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using least square regression model. The study anchored on the stakeholders’ theory and stewardship theory. Hence, data were collected using questionnaire survey administered to

keywords:

IPSAS Adoption, Nigeria Public Financial Management, Segment Reporting

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References:

Dabor, A.O. & Aggreh M. (2017). Adoption of international public sector accounting by
government ministries and agencies in Nigeria. International Journal of Marketing and
Financial management, 5(5), 52-65

Heald, D. (2003). The global revolution in government accounting. Public Money and
Management (1), 11-12.
Hong Kong Society of Accountants. (2004). Corporate governance for public bodies: A basic
framework. 3: 207-223.

Institute of Chartered Accountants-Ghana (ICA-Ghana). (2010). Public sector accounting. ICAG,
Ghana.

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