Review of: "Evaluation of Expenditure Control Measures on State Spending in Nigeria: An Empirical Approach with Internal Auditors of Ministries, Departments, and Agencies"
Résumé
Potential competing interests: No potential competing interests to declare.This study presents an evaluation of the effectiveness of expenditure controls on the spending of the state MDAs in the year 2022.The population of the study comprises three strata: ninety-seven (97) internal auditors of Ministries, Departments, and Agencies (MDAs) and the eight members of the State House Assembly for the purpose of the questionnaire survey.A simple random sampling technique was used to select the sample of internal auditors, a census was taken of the eight (8) members of the State House Appropriation Committee, and a purposive sampling method was employed in selecting the nine (9) senior staff for the interviews.In an explanatory sequential mixed approach, the quantitative data were generated through structured questionnaire administration from the auditors and legislators, while the qualitative data were generated from semi-structured interviews.Descriptive statistics were used to summarize data on the study variables, and PLS-SEM was used to confirm the influence of expenditure controls on government spending.The results show that there is a rare use of the existing expenditure controls by the MDAs in the State and that the current control mechanisms do not have a significant influence on the spending of MDAs in the State, and personal and external relationships affect the use of the control mechanisms.
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