Full Length Research Paper
References
Achua JK (2009). Reinventing governmental accounting for accountability assurance in Nigeria. Nigerian Research Journal of Accounting 1(1):1-16. |
|
Adegite EO (2010). Accounting, accountability and national development. Nigerian Accounting 43(1):56-64. |
|
Ademola OA, Adegoke AK, Oyeleye AO (2017). Impact of international public sector accounting standards (IPSAS) adoption on financial accountability in selected local governments of Oyo State, Nigeria. Asian Journal of Economics Business and Accounting 3(2):1-9. |
|
Aliyu A, Balaraba A (2015). IPSASs and financial and financial reporting in Nigeria: Answer to implementation questions. Journal of Economics and Finance 6(6):28-32. |
|
Auditor General Report (2012). Report of the Auditor-General on the |
|
Auditor General Report (2012). Report of the Auditor-General on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31 December 2012. Accra: Ghana Audit Service. Available at: View. |
|
Babatunde SA (2017). Implementing international public sector accounting standards in Nigeria: issues and challenges. International Journal of Business Economics and Law 12(1):52-61. |
|
Baland JM, Moene KO, Robinson JA (2010). Governance and development. Handbook of Development Economics 5:4597-4656. |
|
Bello S (2001). Fraud prevention and control in Nigerian public service: The need for a dimensional approach. Journal of Business Administration 1(2):118-133. |
|
Bergmann A (2011). Improving public sector financial management through the use of IPSAS'. Available at: |
|
Boateng AA, Arhin AB, Aful V (2014). International Financial Reporting Standard's (IFRS) adoption in Ghana: Rationale, benefits and challenges. Journal of Advocacy Research and Education 1(1):27-32. |
|
Brown P (2013). Some observations on research on the benefits of nations adopting IFRS. The Japanese Accounting Review 3:1-19. |
|
Chan JL (2006). IPSAS and government accounting reform in developing countries. Accounting reforms in the public sector: Mimicry, fiduciary or necessity. pp. 31-42. |
|
Cheema GS (2007). Linking Governments and Citizens through Democratic Governance. Public Administration and Democratic Governance: Governments Serving Citizens. 7th Global Forum on Reinventing Government. 26-29 June, Vienna, Austria. UN Publication No.: ST/ESA/PAD/SER.E/ |
|
Chen MC (2012). The Influence of workplace spirituality on motivations for earnings management: A Study in Taiwan's hospitality industry. Journal of Hospitality Management and Tourism 3(1):1-11. |
|
Chinedu NL, Okoye GO, Nkwagu CC (2016). International public sector accounting standards adoption and financial transparency in the Nigerian South Eastern states public sector: A case of Ebonyi and Enugu states. IOSR Journal of Humanities and Social Science 21(4):40-51. |
|
Chhotray V, Stoker G (2009). Governance: From Theory to Practice. In Governance Theory and Practice. Palgrave Macmillan, London. pp. 214-247. |
|
Clark MA (2008). Combating corruption in Liberia: assessing the impact of the governance and economic management assistance program (GEMAP). Journal of Development Social Transformation 5:25-32. |
|
European Commission (2004). Liberia: Country Strategy Paper and National Indicative Program 2004-2007. Available at: |
|
Goldberg L (1965). An Inquiry into the Nature of Accounting. American Accounting Association. Available at: |
|
Han Y, Hong S (2019). The Impact of Accountability on Organizational Performance in the U.S. Federal Government: The Moderating Role of Autonomy. Review of Public Personnel Administration 39(1):3-23. |
|
Hejase A, Hejase HJ (2013). Research Methods: A Practical Approach for Business Students (2nd edition). Philadelphia, PA, USA: Masadir Inc. |
|
Hill MJ, Hupe PL (2014). Implementing Public Policy: An Introduction to the Study of Operational Governance, 3rd ed. London, UK: Sage. |
|
Hood C (1991). A public management for all seasons. Public Administration 69:3-19. |
|
Hupe PL, Hill MJ (2007). Streetâ€Level bureaucracy and public accountability. Public Administration 85(2):279-299. |
|
Ijeoma NB, Oghoghomeh GN (2014). Adoption of IPSAS in Nigeria: expectations, benefits and challenges, problems. Journal of Investment and Management 3(1):21-29. |
|
International Federation of Accountants (IFAC) (2012). Public sector financial management transparency and accountability: The use of international public sector accounting standards. IFAC Policy Position 4:1-6. Available at: |
|
International Federation of Accountants (IFAC) (2014). The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. Available at: View |
|
International Federation of Accountants (IFAC) (2017). Accrual Practices and Reform Expectations in the Caribbean. Public Sector Financial Accountability Survey Findings. |
|
Jensen MC, Meckling WH (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(4):305-360. |
|
Kaufmann D, Kraay A, Zoido-Lobaton P (1999). Governance matters (World Bank Policy Research Working Paper No. 2196). Washington, DC: World Bank. |
|
Kooiman J (1993). Modern Governance: New Government Society Interactions, ed. Jan Kooiman: London: Sage pp. 249-262. |
|
Leftwich A (1994). Governance, the State and the politics of development. Development and Change 25(2):363-386. |
|
Legenkova M (2016). International public sector accounting standards implementation in the Russian Federation. International Journal of Economics and Financial Issues 6(4):1304-1309. |
|
Lowenstein L (1996). Financial transparency and corporate governance: you manage what you measure. Columbia Law Review 96(5):1335-1362. |
|
Mack J, Ryan C (2006). Reflections on the theoretical underpinnings of the general- purpose financial reports of Australian government departments. Accounting, Auditing and Accounting Journal 19(4):592-612. |
|
Market Review Liberia (2007). The Republic of Liberia. July Edition. Available at: |
|
McCarthy J (2007). The ingredients of financial transparency. Nonprofit and Voluntary Sector Quarterly 36(1):156-164. |
|
Michael J, Hill A (2002). Implementing Public Policy: Governance in Theory and Practice. London: Sage. |
|
Murphy R, Sagar P (2009). What is financial transparency? Mapping the Faultlines series, tax justice network. Available at: |
|
Nanda VP (2006). The "good governance" concept revisited. The annals of the American. Academy of Political and Social Science 603(1):269-283. |
|
Ngafuan AK (2009). International Public Sector Accounting Standards. Available at: |
|
Nkwagu LC, Uguru LC, Nkwede FE (2016). Implications of International Public Sector Accounting Standards on financial accountability in the Nigerian Public Sector: A Study of South Eastern States. IOSR Journal of Business and Management 18(7):105-118. |
|
O'Carroll L (2015). A third of Sierra Leone's Ebola budget unaccounted for, says report. The Guardian. February 15, 2015. Available at: |
|
Ofoegbu GN (2014). New public management and accrual accounting basis for transparency and accountability in the Nigerian public sector. IOSR Journal of Business and Management 16(7):104-113. |
|
PricewaterhouseCoopers (PwC) (2018). IPSAS: An enabler for better public financial management. Available at: |
|
Rizvi G (2007). Reinventing Government: Putting Democracy and Social Justice Back into the Discourse. Public Administration and Democratic Governance: Governments Serving Citizens. 7th Global Forum on Reinventing Government. 26-29 June 2007, Vienna, Austria. Available at: |
|
Rondinelli DA (2007). Governments Serving People: The Changing Roles of Public Administration in Democratic Governance. Public Administration and Democratic Governance: Governments Serving Citizens. 7th Global Forum on Reinventing Government. 26-29 June, Vienna, Austria. UN Publication No.: ST/ESA/PAD/SER.E/. |
|
Ruggie JG (2014). Global governance and new governance theory: Lessons from business and human rights. Global Governance 20:5-17. |
|
Schaik FV (2018). IPSAS in your pocket (2018 Edition): Deloitte: Rotterdam. |
|
Sirleaf E (2006). Inaugural address of H.E. Ellen Johnson Sirleaf. Available at: |
|
Stoker G (1998). Governance as theory: Five propositions. International Social Science Journal 50(155):17-28. |
|
Transparency International (2016). Corruption Perception Index 2016. Available at: |
|
United Nations Security Council (2003). Security Council Committee Established Pursuant to Resolution 1521(2003) Concerning Liberia. Available at: View |
|
van der Hoek MP (2005). From cash to accrual budgeting and accounting in the public sector: The Dutch experience. Public Budgeting and Finance 25(1):32-45. |
|
Vokshi B (2016). Transparency in management of public funds. International Journal of Economics, Commerce and Management 4(1):533-559. |
|
World Bank (1992). Governance and Development (Washington DC: World Bank). Available at: |
|
World Bank (1994). Governance: The World Bank's Experience (Washington DC: World Bank). Available at: |
|
World Health Organization (WHO) (2013). IPSAS benefit to WHO. WHO Document Production Services, Geneva: Switzerland? Available at: |
|
Yamane T (1967). Statistics: An Introductory Analysis. 2nd Ed., New York: Harper and Row. |
|
Yin RK (2003). Case Study Research: Design and Methods (3rd Ed.). Thousand Oaks, CA: Sage. |
Copyright © 2025 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0