Assessment of Public Sector Accounting Reforms on Accountability in Federal Ministries

Accounting — 2025, Undergraduate

This study assessed the effect of public sector accounting reforms on accountability in selected federal ministries in Nigeria. A descriptive survey design was adopted with questionnaires administered to accountants and budget officers in the ministries. Data were analysed using descriptive statistics and regression analysis. The findings revealed that reforms such as the adoption of accrual-based budgeting and improved financial reporting enhanced transparency, expenditure control, and audit compliance. However, implementation gaps, weak accounting systems, and skills shortages limited the full realisation of reform objectives. The study recommends sustained capacity building and consistent application of accounting standards in the public sector.

Report a problem with this project