IPSAS Adoption and Accountability in Nigerian State Governments: Enhancing Transparency, Fiscal Discipline and Public Sector Governance
The adoption of International Public Sector Accounting Standards (IPSAS) represents one of the most significant public financial management reforms undertaken by governments worldwide. Nigeria officially adopted cash-based IPSAS in 2014 and migrated to accrual based IPSAS in 2016 to improve accountability, transparen...