International Journal of Democracy and Development Studies

Effect of International Public Sector Accounting Standard (IPSAS) Adoption on Quality of Financial Reports by Federal Ministry of Finance, Budget and National Planning in Nigeria

Abubakar Lamino Muhammad — 2024-10-29

As a result of the limitations of the cash basis system of recording transactions in the public sector, International Public Sector Accounting Standard (IPSAS) was introduced in line with global best practices as government continues to be interested in having higher accountability and transparency in the public sector for various stake-holders. Consequently, this study investigated the effect of IPSAS adoption on quality of financial reporting by Federal Ministry of Finance, Budget and National Planning in Nigerian. The dependent variables of the study included accountability, transparency, comparability and full disclosure of financial reports while IPSAS adoption was the independent variable The study had a population and operational sample size of 967 and 312 respectively. Survey research design was adopted by the study and simple regression technique of data analysis through the aid of Statistical Packages for Social Sciences (SPSS) version 23 was adopted for the study. Data for the study was collected through questionnaires administered to accountants and auditors in Federal Ministry of Finance, Budget and National Planning in Nigeria and was rated using 5-point Likert scale. The study found that IPSAS adoption had positive and significant effect on all the dependent variables of the study in Federal Ministry of Finance, Budget and National Planning in Nigeria. The study recommended that the three tiers of government that have adopted IPSAS should continue to do so in Nigeria while those that have not started adopting IPSAS should do so. It was also recommended that government should be training and retraining its staff to reduce its challenges while adopting IPSAS in Nigeria.

Collaborations Between Local Government and Traditional Leaders in Ghana: Exploring Implications for Community Development

Andrews Jack Dotsey — 2024-11-02

Chieftaincy is the oldest traditional institution of governance in Africa and has dovetailed into current democratic dispensation. Mirroring this, traditional leaders have become a key link between the central government and their people. Local government and traditional leaders collectively make decisions regarding development of their communities. Effective transformation of local communities calls for collaborations between the two governance leaders. This paper explores areas of collaborations between the local and traditional government leaders within three districts in Ghana. The study adopts a mixed-method approach, using survey, key informant interviews and focus group discussions. A total of 370 survey respondents and 140 qualitative participants were used. The study found the two governance leaders collaborate more in the area of land administration, development of by-laws, appointments, economic and business development, however collaboration is weak in the setting up of development agenda for communities, healthcare planning and development, dispute resolution, education planning and development. The study revealed high level of tensions between the two divides. For instance, the traditional leaders bemoan their level of empowerment in terms of authority and resources to drive the advancement of their communities. While the local Assembly leaders are concerned about the divisions amongst chiefs that affects effective collaborations for development. The solution to strengthening collaborations between the two governance leaders lies in providing material and symbolic resources to both side of the divide.

Keywords: Collaborations, Local, Traditional, Government Leaders, Community Development