INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA

Simple item page
dc.contributor.authorSalaudeen Ibrahim
dc.contributor.authorAbdul-Hakeem Shuaib
dc.contributor.authorMubaraq Sanni
dc.date.accessioned2026-07-08T09:08:43Z
dc.date.available2026-07-08T09:08:43Z
dc.date.issued2021
dc.description.abstractThe reliability of public sector financial information is enhanced through an efficient and transparent financial reporting system. The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS) compliance on Budget Performance in Nigeria. The targeted population were 50 made up of all 24 members of the Kwara State House of Assembly and 26 Controllers of finance in the state. The sample size for the study was 45 which was arrived at using Kredjcie & Morgan (1970). The survey method of research design was adopted and a well-structured questionnaire designed in four-point Likert-Scale was administered to respondents. The data were analyzed using mean scores and the hypotheses were tested with One Sample T-test. The findings indicated that the level of compliance with disclosures to an extent complied with IPSASs 24 requirements and that IPSAS 24 requirement does have significant impact on budget performance in Kwara State Public Service. The study concluded that the level of compliance with disclosures to an extent complied with IPSAS 24 requirements and therefore recommended that government should continuously train all officers responsible for the implementation of IPSAS and budget implementation so as to update them on the new standards issued by IPSAS Board
dc.identifier.citationIbrahim, S., Shuaib, A., & Sanni, M. (2021). International Public Sector Accounting Standard (IPSAS 24): Its effect on public sector budget performance in Kwara State, Nigeria. Malete Journal of Accounting and Finance, 2(2), 31-42.
dc.identifier.issn2735-9603
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/7531
dc.language.isoen_US
dc.publisherDepartment of Accounting and Finance, Kwara State University, Malete
dc.relation.ispartofseries2; 2
dc.titleINTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA
dc.typeArticle
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24) ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA.pdf
Size:
484.4 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Scholarly Publication