The Impact of Government Accounting on Procurement Practices in Nigerian Local Governments: A Case Study of Ekiti State
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Background of the Study
Procurement is a crucial component of public sector management, directly influencing the efficiency, transparency, and cost-effectiveness of government operations. In Nigeria, local governments are responsible for significant procurement activities, often accounting for a substantial portion of public expenditure. Government accounting provides the framework for managing financial transactions, ensuring compliance with procurement regulations, and promoting accountability.
Despite the adoption of procurement reforms in Nigeria, such as the Public Procurement Act of 2007, challenges like corruption, inefficiency, and lack of transparency persist in local government procurement practices (Adegbite & Olaniyi, 2023). Government accounting systems, when effectively implemented, can enhance procurement practices by providing accurate financial data and ensuring compliance with legal requirements.
This study investigates the impact of government accounting on procurement practices in Ekiti State's local governments, evaluating its role in promoting transparency, efficiency, and accountability.
Statement of the Problem
Procurement practices in Nigerian local governments are often characterized by inefficiencies, corruption, and non-compliance with established regulations. In Ekiti State, weak government accounting systems exacerbate these challenges by failing to provide accurate financial records and adequate oversight. These issues result in resource wastage, project delays, and loss of public trust in local government administration (Olowe et al., 2024).
While government accounting has the potential to improve procurement practices, its impact in Ekiti State remains underexplored. This study seeks to address this gap by examining how government accounting influences procurement practices in the state's local governments and proposing strategies for improvement.
Objectives of the Study
- To assess the impact of government accounting on procurement practices in Ekiti State’s local governments.
- To identify challenges affecting the integration of government accounting systems and procurement processes.
- To propose strategies for enhancing procurement practices through improved government accounting systems.
Research Questions
- How does government accounting influence procurement practices in Ekiti State’s local governments?
- What challenges affect the integration of government accounting systems with procurement processes?
- What strategies can improve procurement practices in Ekiti State through government accounting?
Research Hypotheses
- Government accounting significantly impacts procurement practices in Ekiti State’s local governments.
- Challenges such as inadequate financial oversight and weak systems integration hinder the effectiveness of government accounting in procurement practices.
- Enhanced government accounting systems will improve procurement practices in Ekiti State.
Scope and Limitations of the Study
This study focuses on the impact of government accounting on procurement practices in Ekiti State's local governments. It covers the period from 2010 to 2025, examining the implementation of procurement reforms and their alignment with government accounting standards. The study is limited by the availability of detailed procurement records and potential biases in stakeholder responses.
Definitions of Terms
- Government Accounting: A system for recording and reporting financial transactions in the public sector.
- Procurement Practices: Processes and activities involved in acquiring goods and services for public use.
Transparency: The openness and accountability of processes, ensuring that actions are visible and understandable to stakeholders.
