Determinants of Accrual-Based Accounting Compliance Among the Selected Federal MDAS in Nigeria
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Date
2026
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Journal ISSN
Volume Title
Publisher
International Journal of Management, Accounting and Economics
Abstract
Lack of accountability public service such as road maintenance, education,
and asset management has contributed to inefficiencies, corruption, and poor
decision-making within Nigeria’s federal Ministries, Departments, and Agencies
(MDAs). Weak reporting mechanisms enable contractors and public officers to
act without sufficient oversight, resulting in substandard infrastructure and
ineffective service delivery. To address these challenges, this study examines the
determinants of accrual-based accounting compliance among the selected
federal Ministries, Departments, and Agencies (MDAs) in Kwara State.
Specifically, the study investigates the relationships between regulatory
pressure, staff competence, management support, organizational culture,
information technology usage, and accrual-based accounting compliance among
the selected federal MDAs in the state. A survey research design was adopted,
and data were collected from 136 management staff drawn from a total
population of 206 respondents. Partial Least Squares Structural Equation
Modelling (PLS-SEM) was used to investigate the relationships among the study
variables. The findings reported that regulatory pressure and organizational
culture have negative effects on accrual-based accounting compliance, while
staff competence, management support, and information technology usage exert
positive and statistically significant influences on accrual-based accounting
compliance. The study concludes that the model possesses substantial
explanatory power, with the selected variables accounting for a significant
proportion of the variation in compliance behavior. Therefore, the study
recommends that a coordinated approach that integrates human, technological,
and institutional reforms supported by effective monitoring and evaluation
systems will ensure sustainable and improved accrual accounting compliance in
the public sector.