Browsing by Author "Muhammed Basiru Mustapha"

Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    INFLUENCE OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) ON THE PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA.
    (Department of Accounting and Finance, Kwara State University, Malete, 2022) Salaudeen Ibrahim; Abdul-Hakeem Shuaib; Muhammed Basiru Mustapha; Benuh Adama Idris; Tunde Saka Abdulsalam
    Public Sector Performance has been a contemporary discourse among researchers in Nigeria. Despite the formidable regulatory and institutional frameworks put in place to strengthen public sector finance management in Nigeria, the domain continues to struggle with huge financial management infractions that are not in tune with the norms as well as international best practices thereby resulting to performance failure. The main objective of this study was to investigate the influence of Integrated Financial Management information System (IFMIS) on performance of government entities’ in Nigeria. The research design deployed was descriptive and inferential mixed research design using a purposive sampling technique. The study population was 1504 comprises of selected top and middle level pool officers in the Accountant-General for the Federation office on grade level 13 to 17. The study’s primary data source sample size was 306 using Krejcie and Morgan, (1970) while the interview sample size was also 3 (three). Primary data was collected using questionnaire and interview while Partial Least Square was used to analyse the quantitative data and Thematic/NVIVO was used to analyse the Qualitative data. Finding from the quantitative analysis shows that a positive statistically significant relationship exist between the two variables as the path model coefficient results indicates that IFMIS is significantly related to both financial (β = 0.466; p< 0.05) and non-financial performance of government entities’ with (β = 0.490; p< 0.001). Finding from the qualitative analysis corroborated with the quantitative findings, its results however, indicates existence of various challenges ranging from infrastructures deficient as well as capacity building issues for IFMIS operators; The study therefore concludes that IFMIS significantly influence both financial and non- financial performance of government entities with limitations of various challenges. The study recommends therefore, that government should endeavour to provide strong Information Technology (IT) infrastructure and the right capacity building of the operators as it is expected to increase the level of performance in entities’, and assist in providing more meaningful information for decision making process.
  • No Thumbnail Available
    Item
    INSTITUTIONALIZING ACCOUNTABILITY: A STRUCTURAL EQUATION MODELLING OF THE IMPACT OF REGULATORY FRAMEWORKS ON FINANCIAL DISCIPLINE IN NIGERIA
    (Department of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete, 2025) Abdul-Hakeem Shuaib; Abdulrasheed Taiwo Abdullahi; Salaudeen Ibrahim3; Muhammed Basiru Mustapha; Yusuf Alabi Olumoh
    This study investigates the structural relationship between the Supreme Audit Institution (SAI) regulatory framework and financial accountability within the Nigerian public sector, specifically; it investigates the adequacy of current constitutional provisions governing the Office of the Auditor-General for the Federation (OAuGF) and examines how a lack of direct prosecutorial powers hinders effective financial accountability. Adopting a convergent parallel mixed-methods research design, data was gathered from both quantitative and qualitative populations. The quantitative sample comprised 237senior field officers derived via Krejcie and Morgan tables, while the qualitative data was obtained from interview conducted on four purposively selected experts across academia, law, accounting, and the OAuGF. The quantitative data was analysed using descriptive statistics and Partial Least Squares-Structural Equation Modeling (PLS-SEM) while the qualitative data was analysed using thematic Nvivo. Findings revealed that while formal constitutional provisions establishing the OAuGF exist (M = 3.61, SD = 0.971), the existing legal mechanisms are widely considered inadequate for enforcing robust financial accountability due to an obsolete colonial-era framework (Audit Ordinance of 1956). It also reveal that granting the SAI explicit powers to prosecute financial infractions directly would significantly strengthen financial accountability in the public sector (M = 3.21, SD = 1.077).Guided by Institutional Theory, the study recommends amongst others that the Executive immediately assent to the Federal Audit Bill, the National Assembly expand the legislative oversight mandates of the SAI, and constitutional amendments be instituted to formalize modern administrative structures.
  • Thumbnail Image
    Item
    TAX CONSULTANTS, COMPLIANCE, AND ADMINISTRATIVE EFFICIENCY: EVIDENCE FROM LAGOS STATE INTERNAL REVENUE SERVICE
    (2025) Abdul-Hakeem Oluwole Shuaib; Salaudeen Ibrahim; Abdullahi Taiwo Abdulrasheed; Muhammed Basiru Mustapha; Mudathir Akanni Babatunde
    The ability of sub-national governments to fund public infrastructure and social welfare is fundamentally linked to their internal revenue generation capacity. In the context of Nigeria’s fiscal landscape, the Lagos State Internal Revenue Service (LIRS) faces the dual challenge of meeting ambitious revenue targets while navigating an increasingly complex tax environment. This study investigates the impact of tax consultants on revenue generation within Lagos State, focusing on their influence on tax compliance and administrative efficiency. Utilizing a mixed-methods research design, the study collected data from 234 LIRS staff members and 50 registered tax consultants, supplemented by an analysis of financial trends from 2015 to 2024. Statistical analysis, including multiple regression and correlation models, reveals a strong positive relationship between the presence of tax consultants and levels of voluntary tax compliance. However, the study identifies a significant performance gap regarding administrative efficiency; their involvement has a marginal, statistically insignificant impact on streamlining internal assessment processes and reducing audit timelines at the LIRS. These findings highlight a behavioral-operational dichotomy: consultants act as effective conduits for compliance but face structural resistance within existing administrative workflows. The research concludes that the LIRS must move toward a collaborative regulatory framework to bridge this gap. Key recommendations include the deployment of a centralized digital portal for consultant-authority interaction, and the adoption of alternative dispute resolution mechanisms to optimize audit efficiency. This study contributes to the literature on public finance and third-party intermediation in developing economies, offering a blueprint for enhancing fiscal autonomy in sub-national governance.