GOVERNMENTAL ACCOUNTING FOR HEALTHCARE EXPENDITURES
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- NGN 3000
GOVERNMENTAL ACCOUNTING FOR HEALTHCARE EXPENDITURES: This research aims to (i) evaluate the current practices in accounting for healthcare expenditures, (ii) identify challenges in financial management within the healthcare sector, and (iii) propose strategies for improving financial reporting and accountability. A survey design is utilized to gather data from accountants and financial managers in the healthcare sector. The sample size of 310 respondents, calculated using Taro Yamane's formula, ensures adequate representation. The case study focuses on Abuja, given its role as the administrative center for healthcare policy implementation. The survey instrument's reliability coefficient score is 0.85. Findings indicate significant challenges in tracking and reporting healthcare expenditures, including issues with data accuracy and resource allocation. Recommendations emphasize the need for adopting standardized accounting practices and enhancing the training of financial personnel in the healthcare sector.
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