ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS (PPPs) IN GOVERNMENTAL ENTITIES
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 3000
ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS (PPPs) IN GOVERNMENTAL ENTITIES
Abstract
This research investigates the accounting practices for Public-Private Partnerships (PPPs) within governmental entities, focusing on transparency, accountability, and financial management. The objectives are to identify the key accounting challenges in PPPs, to evaluate the effectiveness of current accounting practices, and to explore ways to enhance financial reporting for PPPs. A survey research design was used, collecting data from government accountants and private sector partners involved in PPPs. A sample size of 370 was derived using Taro Yamane’s formula from a population of 170,000, ensuring an accurate representation. The case study was conducted in Port Harcourt, a region with significant PPP activities. The reliability coefficient score of the survey instrument was 0.84, demonstrating high reliability. Findings indicate that while current accounting practices for PPPs provide a foundation for transparency, there are gaps in standardization and consistency. The study recommends developing comprehensive guidelines for PPP accounting and enhancing collaboration between public and private sectors to improve financial reporting and accountability.
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