PERFORMANCE MEASUREMENT AND REPORTING IN GOVERNMENTAL ACCOUNTING
Abstract
This research explores the mechanisms of performance measurement and reporting in governmental accounting, with the objectives of identifying effective performance indicators, assessing the quality of performance reports, and evaluating their impact on public accountability. The survey design is justified as it enables the collection of quantitative data from government accountants and stakeholders. The sample size of 380 was derived using Taro Yamane’s formula from an estimated population of 180,000 government employees. The case study was conducted in Enugu, a key administrative center in Nigeria. The reliability coefficient score of the survey instrument was 0.89, reflecting high internal consistency. Findings indicate that while performance measurement and reporting practices have improved, there are significant variations in the quality and comprehensiveness of reports. Effective performance indicators are critical for accurate reporting, and high-quality reports enhance transparency and accountability. The study recommends the adoption of standardized performance measurement frameworks and continuous training for government accountants to ensure the production of high-quality reports.
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