出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examined the effect of International Public Sector Accounting Standards (IPSASs) on information delivery in Nigeria. The study employed primary data with the study population of seven hundred and ninety nine (799) of which the samples were sourced from the Federal Ministry of Finance, FCT-Abuja and Ekiti State Ministry of Economic Planning and Budget, Ado-Ekiti. Two hundred and sixty-six (266) questionnaires were distributed and all retrieved. One hundred and eighty-three (183) from the Federal Ministry of Finance, FCT-Abuja and eighty-three (83) from Ekiti State Ministry of Economic Planning and Budget, Ado-Ekiti using Taro Yamane’s sample size method. The result of the Cronbach’s Alpha test showed that the questionnaire containing 30 items was reliable with a significant value of 0.813 representing 81.3%. The result of OLS regression of Pre and Post-IPSASs revealed that the coefficient of determination (R2) was 0.510 representing 51.0%, F-test with a value of 136.992 and its P-values were 0.000 which imply that the explanatory variables are positively significant except Understandability that is negatively significant. The study concluded that adoption of IPSAS increased the quality of information delivery thus enhanced level of accountability and transparency of Nigeria public sector. The study recommended that regulatory authorities should adopt adequate measures to ensure compliance by those saddled with the responsibility of preparing public sector financial statements. Also, measures should be taken to enhance the disclosure of relevant financial information that will help users take useful economic decisions. Keywords: Traditional Accounting System, IPSASs, Information Delivery, Accountability
关键词：Traditional Accounting System; IPSASs; Information Delivery; Accountability
