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THE EFFECT OF ACCOUNTING FOR PUBLIC DEBT AND FISCAL SUSTAINABILITY

  • Project Research
  • 1-5 Chapters
  • Quantitative
  • Simple Percentage
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: Available
  • Recommended for : Student Researchers
  • NGN 3000

THE EFFECT OF ACCOUNTING FOR PUBLIC DEBT AND FISCAL SUSTAINABILITY

Abstract

This research examines the effect of accounting for public debt on fiscal sustainability, focusing on transparency, accountability, and financial management. The objectives are to assess the impact of current debt accounting practices on fiscal sustainability, to identify challenges, and to propose strategies for improvement. A survey research design was employed, collecting data from government accountants and financial managers. The sample size of 370 was determined using Taro Yamane's formula from a population of 170,000, ensuring statistical validity. The case study was conducted in Lagos, Nigeria's financial hub. The reliability coefficient score of the survey instrument was 0.86, indicating high reliability. Findings reveal that effective accounting for public debt is crucial for maintaining fiscal sustainability, but challenges such as inadequate data management and lack of standardized procedures persist. The study recommends developing comprehensive guidelines for public debt accounting and enhancing data management systems to improve transparency and accountability.





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