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ASSESSMENT OF THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR DISASTER RECOVERY FUNDS

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  • Abstract : Available
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  • Recommended for : Student Researchers
  • NGN 3000

ABSTRACT: ASSESSMENT OF THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR DISASTER RECOVERY FUNDS

This study assesses the impact of governmental accounting on disaster recovery funds, with objectives to (1) evaluate the effectiveness of accounting practices in managing disaster recovery funds, (2) analyze the transparency of fund allocation and utilization, and (3) determine the role of governmental accountants in disaster recovery planning and execution. A survey design was employed to obtain data from a broad respondent base, with a sample size of 380 respondents derived using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The research was conducted in Port-Harcourt, due to its vulnerability to natural disasters. The survey achieved a reliability coefficient score of 0.88. Findings indicate that effective accounting practices are crucial for the efficient management of disaster recovery funds, ensuring transparency and accountability. The study recommends the adoption of advanced accounting systems and continuous training for governmental accountants in disaster management.





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