Bibliographic record
Abstract
This paper discusses the role of professional accounting bodies in public fund accountability in Nigeria.Nigeria has been facing various challenges of corruption, fraud and lack of accountability of public funds by the public office holders (which include the professional accountants).The needs for the accountability in the public sectors lead to the establishment of anti graft agencies in Nigeria to enforce sanity and serve as watch dogs of government towards prevention of anti social financial practices by the public holders.The fight against corruption and other irregularities within the sector is not the problem of government only but also professional accounting bodies.Professional Accountants are needed in the public service.There is a gap between the expectation of society and the role of professional accountants in achieving accountability and transparency in the public finance.The corruption in the public sector is alarming as the cases filed and administered litigations did not spare dicks and harries in the government sector.In lieu of this, this paper examines the professionalism, professional accounting bodies, professional accountants, professional ethical codes of conduct guiding accountants in the discharge of various duties, concept of accountability and the role of professional accounting bodies in public fund accountability .The authors used survey research to gather data from fifty respondents who are professional accountants within Oyo state civil service commission using judgemental sampling technique.Hypothesis was further tested using Z-test at 5% significant level.This paper concludes that there is a positive impact of professional accounting bodies in achieving accountability in managing the public fund in Nigeria.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.003 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.004 | 0.001 |
| Insufficient payload (model declined to judge) | 0.963 | 0.961 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; the direct Gemma label and the distilled Codex classifier agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".