Implementation of International Public Sector Accounting Standards and Transparency & Accountability in the Public Sector

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Implementation of International Public Sector Accounting Standards and Transparency & Accountability in the Public Sector

Abstract

The utility of International Public sector accounting Standards (IPSAS) in achieving transparency and accountability in the public sector accounting has been established. The motivation for the study was that in Nigeria, transparency and accountability of public sector officials have been seriously lacking and IPSAS was seen as a panacea to achieving the twin virtues. This study examines whether the implementation of International Public Sector Accounting Standards (IPSAS) has achieved public sector transparency and accountability in Nigeria since its adoption in 2014. A qualitative survey of the agencies in the 5 states of south east Nigeria was carried out and analysis done using analytical discourse technique. We found out that the extent of the implementation of IPSAS in Nigeria has not achieved transparency and accountability in the public sector, in Nigeria. We find that political will, use of accrual bases of accounting and internet facilities are the underlying factors for a full implementation of IPSAS and that they were all lacking in our study area. The framework of analysis was principal -agent theory, which explained that the agents, the public sector officials pursue their interest first before those of their principals-the citizens. The lack of political will stems from the agents not wanting to be transparent and held accountable for their actions. Regulatory agencies should penalize the officials lacking the political will.

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