دانلود مقاله ترجمه شده تاثیرات پذیرش بودجه ریزی تعهدی بر مبنای شفافیت و پاسخگویی در بخش عمومی(دولتی ) نیجریه ای

This study appraises the effects of adoption of accrual-based budgeting on transparency and accountability in the Nigerian public sector. A sample of two hundred and ninety-five respondents in the Nigerian public sector, drawn from Cross river, Edo, Kwara and Lagos States of the federation, was used to conduct the study. Two hundred and fifty-eight valid responses representing 87% of the sample were used in the analysis. This study employed Karl Pearson coefficient of correlation “r” statistics for analysis. Findings from this study indicated significant impact of accrual budgeting on transparency and accountability, there is also significant impact of transparency and accountability on economic growth in the Nigerian public sector. This study provides important management information, and can be used in enhancing fiscal transparency and accountability towards good governance in the Nigerian public sector