期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：4
页码：1-15
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The impacts of selected public financial management tools on performance in Nigerian public sector were examined to ascertain their effectiveness as would-be dependable instruments for stemming the tide of financial leakages in Nigerian public sector. A descriptive survey research design was employed using random and judgmental sampling techniques to select the sample from the study population, being government Ministries, Departments and Agencies and other economic watchers. Copies of structured questionnaires were administered on the respondents. The study employed descriptive statistics and correlational analysis to test the hypotheses formulated so as to depict show the relationship between the aforementioned variables under study. Study found a strong relationship between; Treasury Single Account (TSA), the Government Integrated Financial Management Information System (GIFMIS), the Integrated Personnel Payroll System (IPPIS) and financial performance in the Nigerian Public sector. The three tools were found to influence financial performance in Nigeria public sector to certain extent as indicated in the result of analysis. Unlike the first two tools, the IPPIS received resistance from tertiary institution worker (Association Staff Union of Universities (ASUU) and Academic Staff Union of Polytechnics (ASUP)) because of the associated errors; despite the fact that the tool reduced anomalies parading payroll administration in Nigeria. It’s recommended that government should further enlighten the public on the benefits of these tools. Besides, staff of the offices of the Accountant General should be trained and retrain for effective use of the tools. Doing these will further enhance robust financial management and block leakages in Nigerian public sector.
