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Impact of Public Sector Financial Management Reforms on the Performance of Government Entities' in Nigeria.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Impact of Public Sector Financial Management Reforms on the Performance of Government Entities' in Nigeria./
作者:	Ibrahim, Salaudeen Aremu.
面頁冊數:	1 online resource (265 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-07, Section: A.
Contained By:	Dissertations Abstracts International84-07A.
標題:	African studies. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30244650click for full text (PQDT)
ISBN:	9798363518072

Impact of Public Sector Financial Management Reforms on the Performance of Government Entities' in Nigeria.
Ibrahim, Salaudeen Aremu.

Impact of Public Sector Financial Management Reforms on the Performance of Government Entities' in Nigeria. - 1 online resource (265 pages)

Source: Dissertations Abstracts International, Volume: 84-07, Section: A.

Thesis (Ph.D.)--Kwara State University (Nigeria), 2022.

Includes bibliographical references

Public sector financial management (PSFM) practices globally have moved away from narrowly defined budgeting to all aspect of resources mobilization, allocation and debt management aiming at improved service delivery. Despite formidable legal, regulatory and institutional framework put in place to enhance performance of government entities in Nigeria in line with emerging global phenomenon, PSFM practices in Nigeria seemed to have deviated from the acceptable practices as a result of constant infractions which affects PSFM negatively. The main objective of this study was to investigate the impact of public sector financial management reforms on performance of government entities' in Nigeria. The study applied mixed method (Quantitative and Qualitative) approach where questionnaire and interview survey research method was employed to collect data. A purposive sampling technique was used with a sample size of 306. Quantitative data was analysed using Partial Least Square (PLS) and qualitative data was analysed with thematic/NVIVO that generated both descriptive and inferential statistical results. Findings indicated that public sector financial management reforms futuring Budget Management Reform (BMR), Cash Management Reform (CMR), Human Resource & Payroll Management Reform (HPR), Financial Reporting Reform (FRR) as well as Internal Audit Reform & Modernisation (IAM) have positive significant impact on the performance of government entities' in Nigeria. The study concluded that sound budget management process in accordance with fiscal strategy guidelines is at low ebb; Absence of constant re-assessment of cash management policies to check-mate frequent commission of infractions is manifesting leading to leakages and wastages; Slack in universal implementation of integrated payroll system exist particularly amongst all government entities' that draws their recurrent and capital development funds from the Consolidated Revenue Fund (CRF); Universal adoption of International Public Sector Accounting Standard (IPSAS) based Financial Reporting service-wide are not in real-time and it was clear that internal audit lack functional independence and still not operating with modern digitalized tools. The study therefore, recommends that government should step-up on sound budget management process in accordance with fiscal strategies rules like MTSS, MTRF and MTEF; Government should constantly re-assess cash management policies so as to curb infractions that encourage leakages and wastages; Government should insist in ensuring strict universal implementation of the human resources and payroll system through IPPIS to cover all government entities' that draws funds from the Consolidated Revenue Fund (CRF) to facilitate data-base integrity and reduce cash wastages emanating from payroll infractions; Government should also encourage universal adoption of IPSAS and enforce service-wide use of GIFMIS, CoA and ATRRS to assist early presentation of financial reports; and finally, Government should as a matter of priority, re-equip auditors with modern digitalized tools, accord them with operational and financial independence, constantly review the risk management strategies as well as control environments so as boost credibility and integrity of internal audit functions, reports and strengthen auditor's capacity as well as assist operating information and controls designed to prevent commission of infractions.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023

Mode of access: World Wide Web

ISBN: 9798363518072Subjects--Topical Terms:

2122725
African studies.
Subjects--Index Terms:

Financial managementIndex Terms--Genre/Form:

542853
Electronic books.

Impact of Public Sector Financial Management Reforms on the Performance of Government Entities' in Nigeria.
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502 $a Thesis (Ph.D.)--Kwara State University (Nigeria), 2022.
504 $a Includes bibliographical references
520 $a Public sector financial management (PSFM) practices globally have moved away from narrowly defined budgeting to all aspect of resources mobilization, allocation and debt management aiming at improved service delivery. Despite formidable legal, regulatory and institutional framework put in place to enhance performance of government entities in Nigeria in line with emerging global phenomenon, PSFM practices in Nigeria seemed to have deviated from the acceptable practices as a result of constant infractions which affects PSFM negatively. The main objective of this study was to investigate the impact of public sector financial management reforms on performance of government entities' in Nigeria. The study applied mixed method (Quantitative and Qualitative) approach where questionnaire and interview survey research method was employed to collect data. A purposive sampling technique was used with a sample size of 306. Quantitative data was analysed using Partial Least Square (PLS) and qualitative data was analysed with thematic/NVIVO that generated both descriptive and inferential statistical results. Findings indicated that public sector financial management reforms futuring Budget Management Reform (BMR), Cash Management Reform (CMR), Human Resource & Payroll Management Reform (HPR), Financial Reporting Reform (FRR) as well as Internal Audit Reform & Modernisation (IAM) have positive significant impact on the performance of government entities' in Nigeria. The study concluded that sound budget management process in accordance with fiscal strategy guidelines is at low ebb; Absence of constant re-assessment of cash management policies to check-mate frequent commission of infractions is manifesting leading to leakages and wastages; Slack in universal implementation of integrated payroll system exist particularly amongst all government entities' that draws their recurrent and capital development funds from the Consolidated Revenue Fund (CRF); Universal adoption of International Public Sector Accounting Standard (IPSAS) based Financial Reporting service-wide are not in real-time and it was clear that internal audit lack functional independence and still not operating with modern digitalized tools. The study therefore, recommends that government should step-up on sound budget management process in accordance with fiscal strategies rules like MTSS, MTRF and MTEF; Government should constantly re-assess cash management policies so as to curb infractions that encourage leakages and wastages; Government should insist in ensuring strict universal implementation of the human resources and payroll system through IPPIS to cover all government entities' that draws funds from the Consolidated Revenue Fund (CRF) to facilitate data-base integrity and reduce cash wastages emanating from payroll infractions; Government should also encourage universal adoption of IPSAS and enforce service-wide use of GIFMIS, CoA and ATRRS to assist early presentation of financial reports; and finally, Government should as a matter of priority, re-equip auditors with modern digitalized tools, accord them with operational and financial independence, constantly review the risk management strategies as well as control environments so as boost credibility and integrity of internal audit functions, reports and strengthen auditor's capacity as well as assist operating information and controls designed to prevent commission of infractions.
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650 4 $a Public administration. $3 531287
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653 $a Budget management
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856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30244650 $z click for full text (PQDT)

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