Institutional Capacity and Budget Implementation Effectiveness in Federal University Wukari Taraba State, Nigeria: The Moderating Role of Public Sector Accounting Reforms

Yawe Seve Antie; CNA; Taimako Umaru; CNA; Iyal Abdul Dangiri; CNA; Ezeribe; Emeka Chibuzor Ph.D

doi:10.56201/jafm.vol.12.no8.2026.p352.364

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Institutional Capacity and Budget Implementation Effectiveness in Federal University Wukari Taraba State, Nigeria: The Moderating Role of Public Sector Accounting Reforms

Yawe Seve Antie, CNA,, Taimako Umaru, CNA, ., Iyal Abdul Dangiri, CNA, ., Ezeribe, Emeka Chibuzor Ph.D

Abstract

This study examined institutional capacity and budget implementation effectiveness in Federal University, Wukari, Taraba State, Nigeria, focusing on the moderating role of public sector accounting reforms. This is because there is a general notion that most institutions lack the capacity to perform the expected task. It is believable that appropriate gadget would assist institutions to work as expected. The study is a survey research design. Target population of the study was participants. Sample was 198 respondents. The sample size was determined using Taro Yamane's technique for sample size determination. Instrument for data collection was the researchers structured questionnaire. The instrument has 24 items using Likerts' modified response option of Strongly Agree (SA), Agree (A), Disagree (D) and Strongly Disagree (SD). Procedure for data collection was direct delivery of the questionnaire to the respondents by the researchers and two research assistants. The data collected were analyzed using descriptive and inferential statistics. Specifically, the research questions were answered using item by item percentage statistical analysis. The hypotheses formulated were at 0.05 level of significance using regression analysis with the associated ANOVA. Findings of the study revealed that human resource capacity, organizational JAFM JAFM JAFM structure and financial management capacity influences budget implementation effectiveness. However, public sector accounting reforms plays significant role in achieving budget implementation effectiveness. It was therefore recommended that institutions such as Federal University Wukari should employ use of public sector accounting reforms for effectiveness in realizing the envisaged goals and aspirations of budget implementation.

Keywords

Institutional capacitybudget implementationEffectivenesspublic sector accounting reforms.

References

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Institutional Capacity and Budget Implementation Effectiveness in Federal University Wukari Taraba State, Nigeria: The Moderating Role of Public Sector Accounting Reforms

Abstract

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