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The Impact of the Integrated Financial Management Information System (IFMIS) on Public Sector Accounting: A Case Study of Ogun State Government

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
  • Table of Content: Available
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  • NGN 5000

Background of the Study

Efficient financial management is a cornerstone of public sector governance, enabling governments to allocate resources effectively and promote transparency. Integrated Financial Management Information Systems (IFMIS) have emerged as critical tools for streamlining public sector accounting processes, improving budgetary control, and enhancing financial reporting (Adeleke & Ajayi, 2024).

In Ogun State, the adoption of IFMIS reflects an effort to address inefficiencies in public financial management. While its implementation has yielded improvements in areas such as financial accountability and expenditure tracking, challenges remain, including issues with system integration and user adoption. This study explores the impact of IFMIS on public sector accounting in Ogun State.

Statement of the Problem

Despite the promise of IFMIS in enhancing public financial management, many governments face challenges in fully realizing its benefits. Ogun State’s experience reveals inconsistencies in system use, limited technical expertise, and infrastructural deficits, which hinder its potential (Okoro & Bello, 2023).

The lack of comprehensive studies on the system's impact on public sector accounting in Ogun State necessitates an investigation into its effectiveness, challenges, and areas for improvement.

Objectives of the Study

  1. To evaluate the impact of IFMIS on public sector accounting in Ogun State.
  2. To identify the challenges associated with implementing IFMIS in Ogun State.
  3. To propose strategies for improving IFMIS adoption and functionality.

Research Questions

  1. How has IFMIS impacted public sector accounting in Ogun State?
  2. What challenges are associated with the implementation of IFMIS?
  3. What strategies can enhance the effectiveness of IFMIS in Ogun State?

Research Hypotheses

  1. IFMIS has significantly improved public sector accounting in Ogun State.
  2. The implementation of IFMIS faces significant challenges in Ogun State.
  3. Enhanced user training and system integration can improve IFMIS performance.

Scope and Limitations of the Study

The study focuses on the use of IFMIS in Ogun State’s public sector accounting between 2023 and 2025. Limitations include access to comprehensive data on system performance and the variability of stakeholder perspectives.

Definitions of Terms

  • Integrated Financial Management Information System (IFMIS): A computerized system for managing public financial resources effectively.
  • Public Sector Accounting: The process of recording, analyzing, and reporting financial transactions in government entities.

Transparency: The openness of government processes and decision-making to public scrutiny.





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