THE IMPLEMENTATION AND ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON FINANCIAL REPORTING QUALITY IN NIGERIA PUBLIC SECTOR

THE IMPLEMENTATION AND ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON FINANCIAL REPORTING QUALITY IN NIGERIA PUBLIC SECTOR

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  • Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
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TABLE OF CONTENTS

Title Page    -        -        -        -        -        -        -        -        -        i

Declaration Page   -        -        -        -        -        -        -        -        ii

Certification           -        -        -        -        -        -        -        -        iii

Dedication            -        -        -        -        -        -        -        -        iv

Acknowledgement -        -        -        -        -        -        -        -        v

Table of content    -        -        -        -        -        -        -        -        vii

List of Tables        -        -        -        -        -        -        -        -        xi

Abstract      -        -        -        -        -        -        -        -        -        xiii

CHAPTER ONE:  INTRODUCTION

1.1     Background of the Study          -        -        -        -        -        1

1.2     Statement of the Problem s        -        -        -        -        -        4

1.3     Objectives of the Study            -        -        -        -        -        5

1.4     Research Questions        -        -        -        -        -        -        6

1.5     Research Hypotheses      -        -        -        -        -        -        7

1.6     Significance of the Study          -        -        -        -        -        7

1.7     Scope and limitation of the Study                 -        -        -        8

1.8     Organization of the Study       -            -        -        -        -        10

1.9     Operational definition of Terms           -        -        -        -        10

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1     Conceptual Framework   -        -        -        -        -        -        13

2.1.1    IPSAS Adoption and Quality of Financial Reporting            -           -           -           14

2.1.2  IPSAS Adoption and Accountability -      -       -      -        -        14

2.1.3  IPSAS Adoption and Transparency-     -       -        -        -        15

2.1.4  IPSAS Adoption and Value Relevance         -        -        -        15

2.1.5  IPSAS Adoption and Comparability   -            -             -           16

2.1.6  IPSAS Adoption and Full Representation-    -        -        -         16

2.1.7  Prospects of Adoption of IPSAS in Nigeria         -           -         17

2.1.8  Challenges facing the adoption of IPSAS in Nigeria         -        18

2.1.9  Steps to Take for A Smooth Implementation of IPSAS    -        22

2.2     Theoretical Framework   -        -        -        -        -             -    25

2.2.1  Innovation in services theory    -        -        -        -        -        25

2.2.2      Public sector and innovation systems theory -        -        -        27

2.2.3      Signaling Theory  -        -        -        -        -        -        -        29

2.3         Empirical Review   -        -        -        -        -        -        -        30

2.3.1  International Evidence    -        -        -        -        -        -        30     

2.3.2  Local Evidence      -        -        -        -        -        -        -        33

CHAPTER THREE: RESEARCH METHODOLOGY

3.1    Research Design   -        -        -        -        -        -        -        37

3.2     Source of Data      -        -        -        -        -        -        -        38

3.3     Population of the Study             -        -        -        -        -        38

3.4     Sample Size Determination      -        -        -        -        -        38

3.5     Data Collection Technique       -        -        -        -        -        39

3.6      Method of Data Analysis            -                -         -        -        39

3.7     Model Specification                -        -        -        -        -        40

3.8       Decision Criteria for Validation of Research Hypothesis   -        -        41


 

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND FINDINGS

4.1     Presentation and Analysis of Data     -        -        -        -        42

4.2       Hypothesis Testing        -        -        -        -        -        -        50     

4.2.1 Hypothesis One      -        -        -        -        -        -        -        50

4.2.2  Hypothesis Two    -        -        -        -        -        -        -        52

4.2.3  Hypothesis Three  -        -        -        -        -        -        -        54

4.2.4  Hypothesis Four   -        -        -        -        -        -        -        56

4.2.5  Hypothesis Five    -        -        -        -        -        -        -        58

4.3     Discussion of Findings     -          -     -        -        -        -        60

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND                                          RECOMMENDATIONS                         

5.1    Summary of Findings      -        -        -        -        -        -        62

5.2Conclusion  -        -        -        -        -        -        -        -        63

5.3     Recommendations          -        -        -        -        -        -        64

REFERENCES   -        -        -        -        -        -        -        -        66

APPENDICES    -        -        -        -        -        -        -        -        70

LIST OF TABLES

Table 4.1: Number of Respondents-   -        -                  -        -        42

Table 4.2   Gender -        -        -        -        -        -        -        -        43

Table 4.3   Highest Academic qualification  -        -        -        -        43

Table 4.4   Years of experience -          -           -        -       -        -        44

Table 4.5   Adoption of IPSAS -        -        -        -        -        -        44

Table 4.6 IPSAS adoption will engender overall full representation of financial reporting in the Nigeria Public Sector -    -        -        -        45

Table 4.7 IPSAS adoption has positive impact on financial reporting quality in the Nigerian Public Sector?       -        -        -        -        -        45

Table 4.8 Would the adoption of IPSAS promote bilateral relationships between Nigeria and other countries? -  -        -        -        -        46

Table 4.9 IPSAS adoption would improve the chances of employing competent professionals in the civil service -   -        -        -        -        47

Table 4.10 The adoption of IPSAS will drastically improve the accountability and transparency in the Nigeria public sector -     -        47

Table 4.11 The adoption of IPSAS will greatly improve the comparability of financial information reports in the Nigerian public sector and international best practice? -   -        -          -        -        -        -        -        -        48

Table 4.1


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