The Impact of Government Accounting on Waste Reduction in Public Sector Expenditure: A Case Study of Kano State Government
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Background of the Study
Government accounting plays a vital role in ensuring transparency, accountability, and efficient use of public resources. By applying standardized practices, government accounting facilitates the accurate recording and monitoring of financial activities, thereby reducing waste and improving expenditure efficiency (World Bank, 2023). In Nigeria, where public sector inefficiencies and wasteful expenditures are prevalent, robust government accounting systems have become indispensable.
Kano State, as one of Nigeria's largest states, is central to public sector reforms aimed at enhancing resource management. Despite various initiatives, significant challenges persist in reducing wasteful expenditure, which undermines development projects and public trust (Ahmed & Abdullahi, 2024).
This study seeks to examine the role of government accounting in addressing these challenges in Kano State. It explores how effective accounting practices can reduce financial waste and improve the overall efficiency of public sector expenditure, ensuring better utilization of scarce resources.
Statement of the Problem
Public sector inefficiencies in Nigeria have long been attributed to weak accounting practices, mismanagement of funds, and corruption. In Kano State, evidence of wasteful expenditure continues to surface, raising questions about the effectiveness of government accounting systems in curbing these issues.
Despite reforms such as the adoption of International Public Sector Accounting Standards (IPSAS), challenges such as poor implementation, lack of oversight, and inadequate training hinder progress (Eze & Yakubu, 2025). Without addressing these barriers, wasteful expenditures will continue to impede development and fiscal sustainability.
Objectives of the Study
- To examine the impact of government accounting practices on waste reduction in Kano State public sector expenditure.
- To identify the challenges in implementing effective government accounting systems in the state.
- To propose measures for strengthening government accounting to minimize waste in public sector expenditure.
Research Questions
- How do government accounting practices impact waste reduction in Kano State public sector expenditure?
- What are the challenges in implementing effective government accounting systems in Kano State?
- What measures can strengthen government accounting practices to reduce waste?
Research Hypotheses
- Government accounting practices significantly reduce waste in Kano State public sector expenditure.
- Challenges such as lack of capacity and oversight hinder the implementation of effective government accounting systems.
- Strengthening regulatory frameworks and capacity building will enhance the role of government accounting in waste reduction.
Scope and Limitations of the Study
This study focuses on government accounting practices in Kano State and their role in reducing wasteful public sector expenditure. It examines the effectiveness of existing systems and identifies areas for improvement. Limitations include access to financial data and potential reluctance of stakeholders to disclose sensitive information.
Definitions of Terms
- Government Accounting: The system of recording, classifying, and reporting financial transactions in the public sector.
- Wasteful Expenditure: Financial resources spent inefficiently, resulting in little or no benefit to the intended purpose.
- Public Sector Expenditure: The spending of public funds by government institutions on goods, services, and development projects.
