IMPACT OF ACCOUNTING SYSTEM ON PUBLIC SECTOR (A STUDY OF ENUGU STATE MINISTRY OF FINANCE AND DEVELOPMENT)
Abstract
This study investigates the impact of accounting systems on public sector financial management using the Enugu State Ministry of Finance and Development as a case study. The research examines how accounting procedures, financial record-keeping, internal control mechanisms, and reporting practices affect transparency, accountability, and operational efficiency. A descriptive research design was used, and data were collected through structured questionnaires, interviews, and secondary documents. Findings reveal that a well-implemented accounting system significantly improves financial accountability, minimizes errors, enhances decision-making, and promotes effective budgeting. The study concludes that improving accounting systems through technology adoption, staff training, and strict compliance with financial regulations will strengthen public sector performance.
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