IDEAS home Printed from https://ideas.repec.org/a/vrn/journl/y2022i1-2p22-43.html
   My bibliography  Save this article

Integrated Personnel and Payroll Information System and Financial Accountability

Author

Listed:
  • Amaka Elizabeth AGBATA

    (Department of Accountancy, Nnamdi Azikiwe University, Awka)

  • Patricia Chinyere ORANEFO

    (Department of Accountancy, Nnamdi Azikiwe University, Awka)

Abstract

Every government desires a financial management system that positively transforms the economy. This is why the Nigerian government initiated the Integrated Personnel and Payroll Information System (IPPIS), for its financial management in the public sector. The study examined the impact of the IPPIS on Financial Accountability in Nigerian Federal Universities. The survey method was used. The population comprised 2,217 accountants and internal auditors. The sample size was106. Analysis of data was done using descriptive statistics and multiple regression analysis. Findings show that IPPIS has a significant positive impact on budgeting of Nigerian Federal Universities. It also has a significant positive impact on the internal audit function of Nigerian Federal Universities. The study concludes that IPPIS improves financial accountability of Nigerian Federal Universities.

Suggested Citation

  • Amaka Elizabeth AGBATA & Patricia Chinyere ORANEFO, 2022. "Integrated Personnel and Payroll Information System and Financial Accountability," Business & Management Compass, University of Economics Varna, issue 1-2, pages 22-43.
    • Handle: RePEc:vrn:journl:y:2022:i:1-2:p:22-43
    as

    Download full text from publisher

    File URL: https://journal.ue-varna.bg/uploads/20220907011132_147030392663189884d5ebc.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    financial management; financial accountability; budgeting; internal audit; financial reporting;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrn:journl:y:2022:i:1-2:p:22-43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Yana Doneva (email available below). General contact details of provider: https://edirc.repec.org/data/uevarbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.