综合人事和工资信息系统和财务责任

A. E. Agbata, Patricia Chinyere Oranefo
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引用次数: 0

摘要

每个政府都希望有一个积极转变经济的财政管理制度。这就是为什么尼日利亚政府启动了综合人事和工资信息系统(IPPIS),用于公共部门的财务管理。该研究考察了IPPIS对尼日利亚联邦大学财务问责制的影响。采用问卷调查法。其中包括2217名会计师和内部审计师。样本量为106。数据分析采用描述性统计和多元回归分析。结果表明,IPPIS对尼日利亚联邦大学预算有显著的正向影响。它对尼日利亚联邦大学的内部审计职能也有显著的积极影响。该研究得出结论,IPPIS提高了尼日利亚联邦大学的财务问责制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integrated Personnel and Payroll Information System and Financial Accountability
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.
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