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Daniel Markus

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Open access Aug 2026

Effect of Public Sector Financial Reforms on Budget Implementation in Nigeria

This study examines the effect of public sector accounting reforms on budget implementation in Nigeria, focusing on the adoption of International Public Sector Accounting Standards (IPSAS), Treasury Single Account (TSA), Government Integrated Financial Management Information System (GIFMIS), and Integrated Payroll a...

Daniel Markus · 0 citations

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