PUBLIC SECTOR FINANCIAL REPORTING STANDARDS AND THEIR APPLICATION IN LOCAL GOVERNMENT AREAS
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- 1-5 Chapters
- Quantitative
- Simple Percentage
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- Recommended for : Student Researchers
- NGN 3000
PUBLIC SECTOR FINANCIAL REPORTING STANDARDS AND THEIR APPLICATION IN LOCAL GOVERNMENT AREAS
The objectives of this research are to: 1) Examine the application of public sector financial reporting standards in local government areas, 2) Identify challenges faced in implementing these standards, and 3) Propose solutions to improve compliance and reporting quality. A survey design is employed to collect quantitative data from financial managers and accountants in local government areas. The sample size is determined to be 350, using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. Enugu is selected as the case study location due to its active local government administration and diverse economic activities. The reliability coefficient score for the survey is 0.87, indicating high reliability. Findings indicate that challenges in implementing financial reporting standards include inadequate training, limited resources, and inconsistent enforcement. The study recommends regular training programs, better resource allocation, and stricter enforcement of standards to enhance the quality and compliance of financial reporting in local government areas.
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