Abstract
This study critically examined the effect of International Public Sector Accounting Standard (IPSAS) on transparency and accountability of government ministries in Rivers State, Nigeria. The study adopted survey design technique using structured questionnaire which was administered to sample of 100 respondents. The data was analyzed using both descriptive and inferential statistics. The hypotheses formulated were tested using multivariate regression analysis techniques at 5% level of significance. The result of the study shows that adoption of IPSAS increases the level of accountability, transparency and good governance in the selected ministries. Based on the findings of the study, the following recommendation are suggested; that Nigerian government should enact an enabling law to back up the adoption and implementation of IPSAS and more importantly institute appropriate sanctions to ensure full compliance.
Published Version
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