IPSAS-DRIVEN DIGITAL REPORTING SYSTEM AND THEIR IMPACT ON ACCOUNTABILITY IN NIGERIA LOCAL GOVERNMENT ADMINISTRATION
Keywords:
IPSAS, Digital Reporting, Accountability, Local Government, Public Sector Accounting, Transparency, Financial Reporting QualityAbstract
This study investigates how IPSAS-inspired digital reporting systems shape accountability within the purview of Nigeria's local government administration. It looks at how IPSAS is adopted, how deeply digital reporting is entrenched, and how such adoption foments changes in financial reporting quality, transparency, and resource stewardship. The methodological approach is qualitative in nature, relying solely on secondary data: local government audit reports, IPSAS policy documents, public financial statements, and peer-reviewed literature. Thematic content analysis is employed, organized around the themes of IPSAS adoption, digital reporting usage, reporting quality, transparency, compliance, and accountability outcomes, to surface patterns and evidence of impact.The findings are that the adoption of IPSAS across Nigerian LGAs is improving but at an uneven pace. Some 46% show strong adoption, 38% moderate, while 16% show weak or no implementation. Digital reporting tools exist-those mainly applied being accounting software at 52%, and digital audit trails at 41% in application-but not yet fully integrated. Driven by IPSAS, digital reporting improves reporting quality, boosts transparency (60-75%), comparability (58-70%), accuracy (52-68%), and internal accountability indicators such as audit traceability and fraud reduction (45-58%). However, public access to financial information remains modest (30-42%), which illustrates a gap between internal accountability gains and public-facing transparency. Digital reporting based on IPSAS significantly enhances internal accountability, the quality of disclosure, and the credibility of reporting within local governments in Nigeria. Full benefits can be derived when there is complete digital integration, improved ICT infrastructure, capacity building, and a stronger policy drive for public financial transparency. Effective IPSAS-driven digital systems are pivotal to lifting governance outcomes at the level of the grassroots.References
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