INFORMATION TECHNOLOGY USAGE, REGULATORY PRESSURE AND ACCRUAL ACCOUNTING COMPLIANCE AMONG FEDERAL MDAs IN KWARA STATE
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Date
2025
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MALETE JOURNAL OF ACCOUNTING AND FINANCE A Publication of the Department of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete
Abstract
Corruption remains a major challenge in government parastatals, with frequent cases of embezzlement and
misappropriation of public funds, leading to inefficiencies and poor decision-making. To address these
concerns, this study examines the impact of information technology usage and regulatory pressure on
accrual accounting compliance among federal MDAs in Kwara State. A cross-sectional research design
was adopted, and data were collected from a sample of 136 management staff selected from a population of
206 using simple random sampling. The data were analyzed using descriptive statistics and ordinary least
squares (OLS) regression. The findings revealed that: (i) information technology usage has a positive and
statistically significant effect on accrual accounting compliance (β = 0.650, p < 0.05), and (ii) regulatory
pressure also exerts a positive and significant influence on accrual accounting compliance (β = 0.669, p <
0.05). The study concludes that both information technology adoption and regulatory pressure significantly
improve accrual accounting compliance among federal MDAs in Kwara State. The study recommends that
organizations should engage IT-skilled professionals to train staff on the effective use of accounting
technologies for the preparation and presentation of financial statements. Also, relevant agencies should
conduct regular inspections and maintain consistent monitoring to ensure compliance with accrual
accounting standards.
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