Effect of IPSAS Adoption on Nigeria Public Financial Management

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

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