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Internal control system deficiency and capital project mis-management in the Nigerian public sector

Babatunde, Shakirat Adepeju and Dandago, Kabiru Isa (2014) Internal control system deficiency and capital project mis-management in the Nigerian public sector. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

The aim of this study is to analyse the effects of internal control system deficiency on capital project management in the Nigerian public sector.A sample of two hundred and twenty eight capital projects (228) was used.Kendall’s tau_ b τ, ANOVA and Chi-square X2 statistics were employed for analysing the data collected. This study finds that internal control system deficiency has significant negative effects on capital project management in the Nigerian Public Sector.The study recommends strict compliance with internal control system in the best interest of citizenry.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Capital project; compliance; deficiency; internal control system; management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 07:22
Last Modified: 17 Apr 2016 08:06
URI: https://repo.uum.edu.my/id/eprint/13380

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