THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL FORECASTING
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ABSTRACT: THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL FORECASTING
This research investigates the role of governmental accountants in financial forecasting, aiming to (1) analyze the methodologies used by governmental accountants for financial forecasting, (2) assess the accuracy of financial forecasts in the public sector, and (3) evaluate the impact of financial forecasting on budget planning and execution. A survey design was chosen to gather comprehensive data from a large sample, with a sample size of 392 accountants determined using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Abuja, reflecting its status as the administrative center. The survey achieved a reliability coefficient score of 0.89. Findings reveal that governmental accountants utilize various sophisticated methodologies for financial forecasting, significantly impacting budget planning and execution accuracy. The study recommends enhancing forecasting techniques through the adoption of predictive analytics and providing continuous training for accountants.
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