标题：The Relationship between Governmental Performance and Participation in Public Sector Accounting and Financial Processes: The Case of IPSAS Implementation in Nigeria
期刊名称：Journal of Emerging Trends in Economics and Management Sciences
电子版ISSN：2141-7024
出版年度：2016
卷号：7
期号：1
页码：13-21
出版社：Scholarlink Resource Centre
摘要：This work seeks to examine public sector accounting and financial procedures in Nigeria in order to establish the reasons for the degenerated state, to explore how the situation can be reversed and how good accounting procedures can be sustained and new ones implemented in the country. The research is conducted through a case-study design with two data collection methods: documentary research and surveys by questionnaires. The theory of optimizing, maximizing and minimizing is the basis of understanding analyses in this study. Statistical Package for Social Sciences is used to conduct factor analyses and reliability tests, after which a Pearson correlation is conducted to determine coefficients of relationships. The study focuses on the effect of administrative process and reform participation, on governmental performance in accounting financial process and reform. Others factors influencing participation are also considered. The study finds that the accounting and financial system in Nigeria is very weak despite the reform initiatives undertaken in the area; that there is a high level of accounting and financial activity and information available to the public in Nigeria. This was directly tied to the level of autonomy of the system. The findings also suggested that there is a relatively strong causal relationship between accounting, finance and governance. It is found that the approaches to reforming government accounting and finance as well as governance in the country, suffer from a lack of contextual and cultural fit. But there are various strong internal and external political and economic forces and interests that shape and most often stunt accounting and financial development and growth of good governance in Nigeria. Therefore, the effect of participation on governmental performance and the role of other affecting/influencing variables on them, is considered here as the ultimate approach, better than the motivational theory, in bringing about seamless yet successful systemic cum procedural reforms of the public sector accounting and financial system in Nigeria towards attaining international best practices. It is recommended among others that: policy makers at the top echelon of the system should take political ownership of the reforms, as well as mass-develop technical capacity to reduce or eliminate inadequacies in their systems and to sustain organizational commitments and therefore, high standards. Also, a timeless new model is recommended by which to build a qualitative and dynamic public sector accounting and financial system. It is expected that this will drastically reduce or eliminate gaming within the systems. Though a top-down approach is abhorred, a mitigated top-down approach should bring both benefits to Nigerian government to help it begin IPSAS implementation.
关键词：public sector; participation; governmental performance; political ownership; entrepreneurial government.
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