ACCOUNTING FOR GRANTS AND SUBSIDIES 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 GRANTS AND SUBSIDIES IN GOVERNMENTAL ENTITIES
Abstract
This study explores the accounting practices for grants and subsidies in governmental entities, focusing on transparency, accountability, and financial management. The objectives are to assess the effectiveness of current accounting practices, to identify challenges in accounting for grants and subsidies, and to explore ways to enhance financial reporting. A survey research design was used to collect data from government accountants and financial managers. The sample size of 380 was derived using Taro Yamane’s formula from a population of 180,000, ensuring statistical validity. The case study was conducted in Enugu, known for its structured government financial systems. The survey instrument had a reliability coefficient score of 0.87, indicating high reliability. Findings reveal that while accounting practices for grants and subsidies have improved, challenges such as inadequate training and lack of standardized reporting frameworks persist. The study recommends developing comprehensive accounting guidelines for grants and subsidies and increasing funding for capacity building to enhance transparency and accountability.
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