Background of the Study
The compliance with International Public Sector Accounting Standards (IPSAS) is a critical aspect of financial reporting in Nigerian public institutions. With the Nigerian government mandating the adoption of IPSAS across all public institutions, it is essential to evaluate the extent to which these institutions comply with the standards. Compliance with IPSAS ensures transparency, accountability, and the efficient use of public resources. This study aims to conduct a quantitative analysis of IPSAS compliance in Nigerian public institutions.
Statement of the Problem
Despite the mandatory adoption of IPSAS in Nigerian public institutions, there are concerns about the level of compliance, particularly in terms of accurate financial reporting and timely implementation of IPSAS requirements. Many public institutions face challenges related to capacity, training, and inadequate infrastructure, which could hinder full IPSAS compliance. This study seeks to measure the level of IPSAS compliance in Nigerian public institutions and assess the factors influencing it.
Aim and Objectives of the Study
The aim of this study is to quantitatively analyze IPSAS compliance in Nigerian public institutions.
The objectives are:
Research Questions
Research Hypotheses
Significance of the Study
This study will provide a comprehensive analysis of IPSAS compliance in Nigerian public institutions. The findings will help inform future policy decisions regarding the implementation of IPSAS, as well as improve the financial reporting and accountability of public institutions.
Scope and Limitation of the Study
The study will focus on Nigerian public institutions, including federal and state agencies, that are required to comply with IPSAS. Limitations include potential difficulties in accessing data from certain institutions and the challenges of measuring compliance in a consistent manner.
Definition of Terms
Chapter One: Introduction
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