語系:
繁體中文
English
說明(常見問題)
回圖書館首頁
手機版館藏查詢
登入
回首頁
切換:
標籤
|
MARC模式
|
ISBD
FindBook
Google Book
Amazon
博客來
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.
LDR
:04901nmm a2200409K 4500
001
2361847
005
20231027102332.5
006
m o d
007
cr mn ---uuuuu
008
241011s2022 xx obm 000 0 eng d
020
$a
9798363518072
035
$a
(MiAaPQ)AAI30244650
035
$a
AAI30244650
040
$a
MiAaPQ
$b
eng
$c
MiAaPQ
$d
NTU
100
1
$a
Ibrahim, Salaudeen Aremu.
$3
3702536
245
1 0
$a
Impact of Public Sector Financial Management Reforms on the Performance of Government Entities' in Nigeria.
264
0
$c
2022
300
$a
1 online resource (265 pages)
336
$a
text
$b
txt
$2
rdacontent
337
$a
computer
$b
c
$2
rdamedia
338
$a
online resource
$b
cr
$2
rdacarrier
500
$a
Source: Dissertations Abstracts International, Volume: 84-07, Section: A.
500
$a
Advisor: Sanni, Mubaraq;Nassar, Moshood L.
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.
533
$a
Electronic reproduction.
$b
Ann Arbor, Mich. :
$c
ProQuest,
$d
2023
538
$a
Mode of access: World Wide Web
650
4
$a
African studies.
$3
2122725
650
4
$a
Public administration.
$3
531287
650
4
$a
Finance.
$3
542899
653
$a
Financial management
653
$a
Financial reforms
653
$a
Nigeria
653
$a
Public finance
653
$a
Budget management
655
7
$a
Electronic books.
$2
lcsh
$3
542853
690
$a
0272
690
$a
0293
690
$a
0617
690
$a
0508
710
2
$a
ProQuest Information and Learning Co.
$3
783688
710
2
$a
Kwara State University (Nigeria).
$b
Faculty of Humanities, Management and Social Sciences.
$3
3561704
773
0
$t
Dissertations Abstracts International
$g
84-07A.
856
4 0
$u
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30244650
$z
click for full text (PQDT)
筆 0 讀者評論
館藏地:
全部
電子資源
出版年:
卷號:
館藏
1 筆 • 頁數 1 •
1
條碼號
典藏地名稱
館藏流通類別
資料類型
索書號
使用類型
借閱狀態
預約狀態
備註欄
附件
W9484203
電子資源
11.線上閱覽_V
電子書
EB
一般使用(Normal)
在架
0
1 筆 • 頁數 1 •
1
多媒體
評論
新增評論
分享你的心得
Export
取書館
處理中
...
變更密碼
登入