The Applicability of Forensics to Government Accounting System in Ministries and Departments of the Northwestern States of Nigeria
DOI:
https://doi.org/10.61143/umyu-jafr.6(1)2024.002Keywords:
educational, legal, behavioural, political, environmental factorsAbstract
This study examines the applicability of forensics to government accounting system in ministries and departments of North-Western states of Nigeria. The study used survey research design within the positive accounting theory. The study utilized primary data via the use of questionnaires administered to accountants, internal and external auditors from the seven (7) states of the North-Western geo-political zone of Nigeria. The population of the study consisted of all the Ministries in the Northwestern States of Nigeria with 1636 accountants, internal and external auditors on grade level 12 and above for the 2024 budget year estimate. Assessment of Measurement Model, namely individual item reliability, internal consistency reliability, convergent validity, and discriminant validity, was conducted to confirm the reliability and validity of the data collected for the study. Also, the Assessment of Structural Model namely Hypothesis testing for Direct Relationship, Coefficient of Determination, Effect Size Model, Predictive relevance, of the Model, Predictive Power of the Model (PLS Predict) and the Importance Performance Map (IPMA) was conducted to examine the relationship between endogenous latent construct (applicability of forensic accounting) and the exogenous latent constructs (educational, legal, behavioural, political and environmental factors). The findings of the study indicated that both the legal factors, behavioural factors, educational factors, environmental factors as well as political factors are significantly and positively related to the applicability of forensics to government accounting system in ministries and departments of the North-Western states of Nigeria. It is recommended that the state House of Assemblies in the North-western states should (enact) pass laws backing the conduct of forensic accounting at the state level this will facilitate it application to detect and prevent fraud, also the Regulatory agencies and professional bodies should ensure the provision of guidelines and standards to regulate forensic accounting activities at the state government level.
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