Background of the Study
Public procurement reforms are essential to ensuring transparency, accountability, and efficiency in the management of government resources. In Nigeria, the Bureau of Public Procurement (BPP) was established under the Public Procurement Act of 2007 to regulate procurement practices, promote competition, and eliminate corrupt practices in public procurement (World Bank, 2023). The reforms introduced by the BPP aim to address systemic inefficiencies and align procurement processes with global best practices.
Government accounting plays a central role in these reforms by ensuring accurate recording, reporting, and auditing of financial transactions. However, the effectiveness of these reforms in improving government accounting practices remains a topic of interest. Reports of procurement irregularities and mismanagement persist, raising questions about the impact of these reforms on government accounting (Okafor & Musa, 2024). This study examines the influence of public procurement reforms on government accounting practices, with a focus on the BPP.
Statement of the Problem
Despite the introduction of public procurement reforms, challenges such as corruption, non-compliance with guidelines, and weak oversight mechanisms continue to undermine their effectiveness in Nigeria. While these reforms aim to enhance government accounting practices, gaps in implementation and enforcement hinder their impact.
The Bureau of Public Procurement, as the regulatory body for procurement processes, has faced criticisms regarding its ability to ensure accountability in financial reporting. Without addressing these issues, the intended benefits of procurement reforms may remain unattainable, further exacerbating inefficiencies in public financial management (Ahmed & Emeka, 2025).
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
The study focuses on the impact of public procurement reforms on government accounting, with a case study of the Bureau of Public Procurement. Limitations include restricted access to financial and procurement records and potential reluctance of stakeholders to disclose information.
Definitions of Terms
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Chapter One: Introduction
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