ACCOUNTING REGULATORY FRAMEWORK AND PUBLIC INSTITUTIONS' COMPLIANCE IN NIGERIA

dc.contributor.authorAkande, Adesola A.
dc.contributor.authorOlowe, Sunday O.
dc.contributor.authorOlowe, Folake T.
dc.date.accessioned2019-06-21T09:14:17Z
dc.date.available2019-06-21T09:14:17Z
dc.date.issued2015-01
dc.description.abstractThis paper is an attempt to investigate the rate of compliance of public institutions with the framework stipulations of accounting regulations in Nigeria. Series of accounting Regulatory Provisions guiding preparation and presentation of financial reports in public institutions were examined. Descriptive statistical methods - Simple Percentage Method (SPM) and Chi-square were used on 50 Respondents from Ministry of Finance and the Office of Accountant General of the State of Osun in Nigeria. The paper revealed that there is a positive relationship between regulatory framework and financial reports preparation and presentations in Osun State. The study recommends that Proper trainings on public sector accounting and establishments of performance evaluation of employees should be put in place in order to make public institutions account more effective in the State of Osun.en_US
dc.identifier.issn2348 0356
dc.identifier.urihttp://165.22.87.194:8080/jspui/handle/20.500.12398/102
dc.language.isoenen_US
dc.publisherInternational Journar of Economics, Commerce and Management, United kingdomen_US
dc.subjectAccountingen_US
dc.subjectRegulatory Frameworken_US
dc.subjectComplianceen_US
dc.subjectNigeriaen_US
dc.titleACCOUNTING REGULATORY FRAMEWORK AND PUBLIC INSTITUTIONS' COMPLIANCE IN NIGERIAen_US
dc.typeArticleen_US
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