THE EFFECT OF POLITICAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES
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- 1-5 Chapters
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- Recommended for : Student Researchers
- NGN 3000
THE EFFECT OF POLITICAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES: This study investigates (i) how political influences affect governmental accounting practices, (ii) the impact of political decisions on financial reporting accuracy, and (iii) the role of governmental accountants in mitigating political interference. A survey design is justified as it allows for comprehensive data collection from a wide range of respondents involved in governmental accounting. The sample size of 340 respondents is derived using Taro Yamane's formula, ensuring reliable and valid results. The case study is conducted in Kano, known for its dynamic political environment. The reliability coefficient score of the survey instrument is 0.83. The findings reveal significant political interference in accounting practices, leading to inconsistencies in financial reporting. Recommendations include establishing stronger legal frameworks to protect the independence of governmental accountants and enhancing transparency mechanisms.
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