Background of the Study
Intergovernmental fiscal disputes are a recurrent challenge in Nigeria, often arising from disagreements over revenue allocation, fiscal responsibilities, and resource control. These disputes undermine effective governance and the equitable distribution of resources, impacting the delivery of public services. Public sector accounting plays a crucial role in mitigating these disputes by providing a transparent framework for financial reporting, allocation tracking, and compliance monitoring (Ogunleye & Afolayan, 2023).
In Niger State, fiscal disputes between state and local governments have led to delays in project implementation, inefficiencies in public spending, and strained intergovernmental relationships. Public sector accounting systems, when effectively implemented, can address these issues by ensuring accountability and fostering collaboration among levels of government.
This study examines the role of public sector accounting in addressing intergovernmental fiscal disputes in Niger State, with a focus on its effectiveness, challenges, and potential improvements.
Statement of the Problem
Fiscal disputes among different levels of government in Niger State have hindered the equitable distribution of resources and disrupted governance. Issues such as inconsistent financial reporting, lack of accountability, and misalignment of fiscal responsibilities exacerbate these conflicts (Idris et al., 2024).
While public sector accounting offers a framework for addressing these challenges, its application in resolving intergovernmental fiscal disputes in Niger State remains inadequate. This study investigates the effectiveness of public sector accounting in mitigating these disputes and explores strategies for improvement.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
This study focuses on the role of public sector accounting in addressing fiscal disputes between state and local governments in Niger State from 2010 to 2025. It examines financial reporting practices, compliance mechanisms, and dispute resolution strategies. Limitations include restricted access to financial records and potential biases in stakeholder perspectives.
Definitions of Terms
Revenue Allocation: The distribution of financial resources among various levels of government.
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