International records / OpenAlex research

Effect of Public Sector Financial Reforms on Budget Implementation in Nigeria

This study examines the effect of public sector accounting reforms on budget implementation in Nigeria, focusing on the adoption of International Public Sector Accounting Standards (IPSAS), Treasury Single Account (TSA), Government Integrated Financial Management Information System (GIFMIS), and Integrated Payroll and Personnel Information System (IPPIS). The study adopts descriptive and ex-post facto research design to investigate possible cause and effect relationship while inferential analysis was conducted using regression techniques with SPSS. The findings reveal that IPSAS adoption signi…