Human Resources Operational Capacity and Financial Accountability in Nigerian: An Empirical Analysis f Supreme Audit Institution
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Date
2022-12
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Abstract
The role of Supreme Audit Institution (SAI) in ensuring public officers entrusted with position and public funds are held accountable cannot be overemphasized. The effectiveness of performance of this role will depend on human resources operational capacity available. This study investigated Supreme Audit Institution Human Resources Operational Capacity and Financial Accountability in Nigerian. The study population was seven hundred and forty (740) with a sample size of Two hundred and fifty three (253) derived using Krejcie and Morgan (1970). The study adopted the mixed method approach and Partial Least Square-Structural Equation Model was used to analyse the data obtained from the questionnaire while data from the interview were thematically analysed. The results showed that SAI lacked adequate staff and concluded that the human resources operational capacity of SAI has a positive significant impact on performance of SAI, it therefore recommended amongst others that more staff should be employed and adequately trained.
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Human Resources Operational Capacity and Financial Accountability in Nigerian: An Empirical Analysis f Supreme Audit Institution O SHUAIB, S IBRAHIM, B MUHAMMED, A SAKA… - UMYU Journal of Accounting and Finance Research, 2022