THE IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON PUBLIC SECTOR ACCOUNTABILITY AND TRANSPARENCY A CASE STUDY OF KANO STATE MINISTRY OF FINANCE
Abstract
ABSTRACT
This study aimed to examine the impact of the International Public Sector Accounting Standard
(IPSAS) on public sector accountability and transparency within the Kano State Ministry of
Finance. The study employed only the primary method of data collection, with 100 questionnaires
distributed to personnel of the Kano State Ministry of Finance, selected from the total population
as the sample size for the study. In contrast, tabulation and simple percentages were used to analyse
the data. The study's findings revealed that adopting International Public Sector Accounting
Standards (IPSAS) represents a fundamental shift towards enhancing public sector accountability
and transparency globally. By replacing often opaque and inconsistent cash-based accounting
systems with a unified set of accrual-based principles, IPSAS provides a comprehensive and truthful
picture of a government's financial health. The study recommended, among others, that
governments enact relevant legislation to protect and allow whistleblowers, and that these laws be
backed by appropriate sanctions to ensure full compliance.
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