COMPLIANCE CHALLENGES AND REGULATORY CHANGES IN GOVERNMENTAL ACCOUNTING
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- NGN 3000
COMPLIANCE CHALLENGES AND REGULATORY CHANGES IN GOVERNMENTAL ACCOUNTING
Abstract
This study explores the compliance challenges and regulatory changes in governmental accounting, focusing on their impact on financial reporting and transparency. The objectives are to identify major compliance issues, to assess the effects of recent regulatory changes, and to evaluate strategies for improving compliance. A survey research design was chosen to collect data from government accountants and regulatory bodies. The sample size of 400 respondents was determined using Taro Yamane’s formula from a population of approximately 200,000. The case study was conducted in Kaduna, a key administrative center in Nigeria. The survey instrument had a reliability coefficient score of 0.85, indicating high reliability. Findings reveal that regulatory changes have improved compliance but also introduced new challenges, such as increased complexity and the need for continuous training. The study recommends simplifying regulatory requirements and providing ongoing professional development to ensure effective compliance and enhanced transparency in governmental accounting.
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