AN ASSESSMENT OF THE APPLICATION OF PUBLIC ACCOUNTING METHODS IN GOVERNMENT CONTRACTS AND GRANTS
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AN ASSESSMENT OF THE APPLICATION OF PUBLIC ACCOUNTING METHODS IN GOVERNMENT CONTRACTS AND GRANTS
ABSTRACT
This research evaluates the application of public accounting methods in the management of government contracts and grants, focusing on the objectives of financial accountability, efficiency in fund utilization, and adherence to grant conditions. A survey design was employed to collect data from government auditors and project managers, providing a comprehensive understanding of current practices and challenges. The sample size was calculated to be 375 out of a total population of 12,000 public accountants in Abuja, based on Taro Yamane’s formula, ensuring precision in the findings. Abuja was chosen for its central role in national government activities. The study achieved a reliability coefficient score of 0.89, confirming the reliability of the questionnaire. Results indicate that while public accounting methods contribute significantly to financial accountability, there are notable inefficiencies in fund utilization and compliance with grant conditions. Recommendations include enhancing monitoring mechanisms and providing targeted training to improve the effectiveness of accounting practices in managing government funds.
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