GOVERNMENTAL ACCOUNTING FOR INFRASTRUCTURE PROJECTS AND INVESTMENTS
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- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
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- Recommended for : Student Researchers
- NGN 3000
GOVERNMENTAL ACCOUNTING FOR INFRASTRUCTURE PROJECTS AND INVESTMENTS
Abstract
This study investigates governmental accounting practices for infrastructure projects and investments, focusing on transparency, accountability, and financial management. The objectives are to assess the effectiveness of current accounting practices, to identify challenges in accounting for infrastructure projects, and to explore ways to enhance financial reporting. A survey research design was used to collect data from government accountants and project managers. The sample size of 390 was determined using Taro Yamane’s formula from a population of 190,000, ensuring statistical validity. The case study was conducted in Lagos, given its extensive infrastructure development projects. The survey instrument had a reliability coefficient score of 0.86, indicating high reliability. Findings reveal that while accounting practices for infrastructure projects have improved, challenges such as inadequate funding and lack of standardized reporting frameworks persist. The study recommends developing comprehensive accounting guidelines for infrastructure projects and increasing funding for capacity building to enhance transparency and accountability.
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