THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN BUDGETING AND FINANCIAL PLANNING
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- NGN 3000
THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN BUDGETING AND FINANCIAL PLANNING
Abstract
This study examines the pivotal role of governmental accountants in budgeting and financial planning within public sector entities. The objectives are to analyze the contribution of accountants to the budgeting process, to evaluate their influence on financial planning outcomes, and to assess the challenges they face in this role. A survey research design was employed, allowing for the collection of data from a broad range of government finance officers. The sample size of 360 respondents was determined using Taro Yamane’s formula from a population of approximately 160,000, ensuring statistical significance. The case study focused on Uyo, known for its structured government financial systems. The survey instrument had a reliability coefficient score of 0.86, indicating strong reliability. Findings reveal that governmental accountants play a crucial role in formulating and managing budgets, contributing to more accurate and effective financial planning. However, challenges such as insufficient resources and political interference can hinder their effectiveness. The study recommends enhancing the capacity of governmental accountants through targeted training programs and minimizing political interference to ensure better financial outcomes.
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