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IPSAS Adoption and Accountability in Nigerian State Governments: Enhancing Transparency, Fiscal Discipline and Public Sector Governance

The adoption of International Public Sector Accounting Standards (IPSAS) represents one of the most significant public financial management reforms undertaken by governments worldwide. Nigeria officially adopted cash-based IPSAS in 2014 and migrated to accrual based IPSAS in 2016 to improve accountability, transparency, comparability, and decision usefulness of public sector financial reports. Despite nationwide adoption, considerable disparities exist among Nigerian state governments regarding the level of implementation and realization of IPSAS objectives. This article examines the relations…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-18
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56201/jafm.vol.12.no6.2026.p492.501
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203699108`

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IPSAS Adoption and Accountability in Nigerian State Governments: Enhancing Transparency, Fiscal Discipline and Public Sector Governance. OpenAlex research, 2026. Vero Archive, record openalex:W7203699108.