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Contemporary Journal of Economics and Finance

Determinants of Accrual Basis International Public Sector Accounting Standards’ (IPSASs) Implementation in Nigeria

This study investigated the determinants of accrual basis IPSASs implementation in the Nigerian Federal Government Ministries using Abuja as the study area with the view to further provide empirical evidence on the determinants.

INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT

Impact of Innovation Characteristics on Accrual Basis International Public Sector Accounting Standards Implementation (IPSASIMPL) in Nigeria

The study analyzed that Relative Advantage was positive and significantly related to accrual basis IPSASIMPL in Nigeria. However, Compatibility and Observability are positive but insignificantly related to accrual basis IPSASIMPL in Nigeria.