Social and Management Sciences
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Browsing Social and Management Sciences by Subject "Agencies & Patterns of Behavior"
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Item Behaviour of the Internally Generated Revenue during Financial Reforms in Nigeria(NIGERIAN JOURNAL OF PUBLIC SECTOR MANAGEMENT (NJPSM), 2022-02-01) Odewole, P.O.; Ololade, B.M.The study investigated the behavior of the Internally Generated Revenue among the federal institutions in both Education and Health Sectors during the on-going financial reforms in Nigeria. Data were gathered from the Audited Financial Statements of the public sector entities including the financial statements of individual MDAs from 2009-2016. The study population comprised of 118 institutions spread across the 4 geo-political zones and Abuja, the federal capital territory. The sample size was made up of 50 institutions using Taro Yamane technique. Data were analyzed using descriptive technique approach. The results revealed a positive behavior in the Internally Generated Revenue with the implementation of financial reforms. The study recommended the creation of a central compliance team by the Office of the Accountant-General of the Federation to ensure full compliance with financial management reforms to boost the Internally Generated Revenue in the sectors. The study concluded that it is only when all hands are on deck to ensure an appropriate legal and enabling environment for the implementation of financial reforms in all MDAs that the desired objectives of improved Internally Generated Revenue growth can be achieved in all sectors of the economy.