ABSTRACT: THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE MEASUREMENT
This research explores the role of governmental accountants in performance measurement, with objectives to (1) assess the methodologies used by governmental accountants for performance measurement, (2) evaluate the impact of performance measurement on public sector efficiency, and (3) analyze the challenges faced by accountants in implementing performance measurement systems. A survey design was employed to collect data from a broad respondent base, with a sample size of 386 accountants determined using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Abuja, due to its central administrative role. The survey achieved a reliability coefficient score of 0.92. Findings reveal that effective performance measurement methodologies significantly enhance public sector efficiency, though challenges such as data accuracy and resource constraints persist. The study recommends developing standardized performance measurement frameworks and providing continuous training for accountants in performance measurement techniques.