Abstract

AGBATA, A.E., ORANEFO, P.C. (2022) Integrated Personnel and Payroll Information System and Financial Accountability. Izvestiya Journal of Varna University of Economics, 66 (1-2), pp. 22 – 43. https://doi.org/10.56065/IJUEV2022.66.1-2.22

Every government desires a financial management system that positively transforms the economy. This is why the Nigerian government initiated the Integrated Personnel and Payroll Information System (IPPIS), for its financial management in the public sector. The study examined the impact of the IPPIS on Financial Accountability in Nigerian Federal Universities. The survey method was used. The population comprised 2,217 accountants and internal auditors. The sample size was106. Analysis of data was done using descriptive statistics and multiple regression analysis. Findings show that IPPIS has a significant positive impact on budgeting of Nigerian Federal Universities. It also has a significant positive impact on the internal audit function of Nigerian Federal Universities. The study concludes that IPPIS improves financial accountability of Nigerian Federal Universities.

Keywords: financial management, financial accountability, budgeting, internal audit, financial reporting

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