THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL TRANSPARENCY
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- NGN 3000
ABSTRACT
THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL TRANSPARENCY: This study aims to (i) explore the critical roles governmental accountants play in ensuring financial transparency, (ii) evaluate the effectiveness of current transparency measures, and (iii) propose enhancements to increase financial transparency in governmental operations. A survey design is utilized, justified by its ability to collect detailed information from a wide range of governmental accountants. Using Taro Yamane's formula, a sample size of 350 respondents ensures the statistical validity of the study. The case study is conducted in Lagos, chosen for its significant governmental financial activities. The survey instrument achieved a reliability coefficient score of 0.87, indicating high reliability. Findings reveal that governmental accountants play a pivotal role in financial transparency, but face challenges such as political interference and inadequate resources. Recommendations include the implementation of more rigorous transparency protocols and continuous training for accountants to uphold ethical standards and transparency.
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