Background of the Study
Revenue collection is a critical aspect of local government financial management, and effective accounting practices ensure financial accountability. Talata Mafara Local Government Area has adopted an Accounting Information System (AIS) to streamline revenue collection and enhance transparency. However, it is necessary to evaluate how effectively AIS is being utilized to promote financial accountability in the local government’s revenue collection system.
Statement of the Problem
Despite the adoption of AIS, financial accountability in local government revenue collection remains a challenge in Talata Mafara LGA. Issues such as misreporting, inadequate tracking of revenue sources, and improper allocation of funds are prevalent. This study aims to evaluate the impact of AIS on improving financial accountability in local government revenue collection.
Aim and Objectives of the Study
Aim: To assess the role of Accounting Information System in promoting financial accountability in local government revenue collection in Talata Mafara Local Government Area.
Objectives:
To analyze the current state of revenue collection and financial accountability in Talata Mafara LGA.
To evaluate the effectiveness of AIS in improving the tracking, recording, and allocation of revenue.
To identify the challenges faced in utilizing AIS for financial accountability in revenue collection.
Research Questions
How effective is AIS in enhancing financial accountability in revenue collection in Talata Mafara LGA?
What are the challenges faced in using AIS to promote financial accountability in revenue collection?
What impact has AIS had on the transparency and accuracy of local government revenue collection?
Research Hypothesis
H₀: The use of AIS does not significantly improve financial accountability in revenue collection in Talata Mafara LGA.
H₀: There are no significant challenges in utilizing AIS for financial accountability in revenue collection in Talata Mafara LGA.
Significance of the Study
This study will provide a deeper understanding of the role of AIS in enhancing financial accountability in local government revenue collection. The findings could lead to improved practices in Talata Mafara LGA and inform other LGAs about the benefits and challenges of AIS in revenue management.
Scope and Limitation of the Study
The study will focus on the use of AIS in revenue collection and its impact on financial accountability in Talata Mafara LGA. Limitations include potential issues with data access, resistance from staff, and possible delays in the implementation of AIS.
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Chapter One: Introduction
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