SUSTAINABILITY REPORTING IN GOVERNMENTAL ACCOUNTING ENGAGEMENTS
Abstract
This study aims to investigate the role and impact of sustainability reporting in governmental accounting engagements. The objectives are to assess the adoption and integration of sustainability reporting practices, to evaluate their influence on public sector transparency and accountability, and to identify challenges in implementing these practices. A survey research design was utilized to gather data from government accountants and financial managers, ensuring a comprehensive understanding of sustainability reporting practices. Using Taro Yamane's formula, a sample size of 400 respondents was determined from an estimated population of 200,000, providing a reliable representation of the target demographic. The case study was conducted in Abuja, Nigeria's capital, known for its administrative and policy-making activities. The reliability coefficient score of the survey instrument was 0.86, indicating high internal consistency. Findings reveal that sustainability reporting is increasingly being adopted, leading to improved transparency and public trust. However, challenges such as lack of expertise and inadequate regulatory frameworks persist. The study recommends enhancing training programs for governmental accountants and developing clear guidelines for sustainability reporting to ensure consistent and comprehensive implementation across governmental entities.
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