巴耶尔萨州联邦政府机构的会计改革和公共财务管理

Confidence J. Ihenyen, Seibokuro Igali Robert
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引用次数: 0

摘要

本研究调查会计改革与巴耶尔萨州联邦政府机构公共财务管理之间的关系。这项研究的目标是巴耶尔萨州的联邦政府机构。本研究采用判断抽样技术,从研究人群中选择100名受访者。共发放结构化问卷100份,有效回收83份。本研究采用描述性统计对被调查者的生物信息进行分析和单变量分析,并采用Pearson积差相关回归分析对所提出的假设进行检验。研究结果表明;国库单一账户与公共收入管理存在显著关系;巴耶尔萨州联邦政府机构的会计改革与公共财务管理之间的国际公共部门关系具有重要关系。研究认为,会计改革是提高公共财政管理效率和问责制的政府机制。所有联邦政府机构都应遵守并采用国际公共部门会计准则。政府应不断检讨现行的会计改革,并在平台的薄弱之处寻求替代方案
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Accounting reforms and public financial management of federal government agencies in Bayelsa State
The study investigates the relationship between Accounting reforms and Public Financial Management of Federal Government Agencies in Bayelsa State. The target of the study is Federal Government Agencies in Bayelsa State. The study adopts judgmental sampling techniques to select 100 respondents from the study population. A total of 100 copies of structured questionnaires were distributed to the respondents and 83 copies were effectively recovered. The study utilized descriptive statistics to analyze respondent bio-information and univariate analysis, while Pearson product moment correlation regression analysis were used to test the hypothesis formulated. The findings shows that; there is a significant relationship between treasury single account and public revenue management; that there is a significant relationship between international public sector relationship between accounting reforms and public financial management of Federal Government Agencies in Bayelsa State. The study concludes that Accounting reform is Government mechanism which enhances efficient public financial management and accountability. All Federal Government Agencies should comply and adopt international public sector accounting standard. Government should continuously review current accounting reforms and seek for alternative where there is weakness in the platform
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审稿时长
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