This study examined accountants' perception of IPSAS acceptance in Nigerian public sector
financial management and reporting. There are conflicting or divergent views as to what will …

This study explores factors influencing IPSAS implementation in Ghana. Data were collected
from 227 public sector professionals using surveys and interviews, analyzed with a …

Abstract The International Public Sector Accounting Standards have been faced with
numerous challenges in the field nowadays. IPSASs entail short-term costs and challenges …

Assessing the performance of organizations using the performance measurement system
has gradually become a common practice in the public sector entities. This has been …

The study investigated the effect of budget implementation on performance: a comparative
analysis of six Southwest states in Nigeria over the period of 10 years spanning from 2012 …

ABSTRACT International Public Sector Accounting Standards (IPSAS) are expected to
enhance transparency and accountability and deter corrupt practices in the public sector …

The main objective of this paper is to examine the accounting system in the public sector in
Nigeria. Accounting system is a mechanism that designed to operate in line with the …

Abstract globalization has brought about ever increasing collaboration in international
financial dealings such as international trade and other 21st century vital commercial …

This study examined the impact of inventory management on the financial performance of
Nigerian listed manufacturing companies. The study collected data using a combination of …

The study examines the influence of the performance management elements on the
organizational performance of the government ministries, departments and agencies …