Forensic Accounting Techniques and Procurement Practices in Federal Government Parastatals of Nigeria
DOI:
https://doi.org/10.47672/ajacc.1508Keywords:
Forensic Accounting Techniques, Procurement Practices, Public Sector, Value for Money PracticesAbstract
Purpose: The application of forensic accounting techniques in public procurement practices helps to maintain value for money. Loss attributable to fraud in the public sector environment due to leakages in procurement practices, which in turn affected the economic growth and development of the nation. Evidence from literature showed that many public sector of Nigeria have not deployed forensic accounting techniques in deriving maximum value from government spending. Hence, the study investigated the effect of forensic accounting techniques on procurement practices in public sector of Nigeria. This study therefore examines the effect of forensic accounting techniques on procurement practices in Federal Government parastatals in Nigeria. The study adopted survey research design.
Methodology: The population of the study was 5 federal government agencies. Purposive sampling technique was used to select 2 agencies. The target population of the study was 131 accountants in the two agencies chosen- Nigeria Port Authority and Nigeria Civil Aviation Authority. Total enumeration was adopted. A validated and structured questionnaire was used to administer 131 copies of the questionnaire to the respondents. 126 copies were retrieved which represented 96% retrieval rate. The Cronbach alpha reliability coefficients ranged from 0.740 - 0.892. The data were analyzed using descriptive and inferential (multiple regression) statistics at 5% level of significant.
Findings: The result found that forensic accounting techniques had significant effect on value for money practice in public sector of Nigeria (Adj. R2 = 0.299; F (6, 125) = 14.352, p < 0.05).
The result also found that forensic accounting techniques had positive significant effect on procurement practices (Adj. R2 = 0.270, F (6, 125) = 12.562, p <0.05). The study concluded that forensic accounting techniques influenced value for money practices (measured by procurement practices) in federal public sector of Nigeria.
Recommendations: The study therefore recommended that government should formulate policy that will mandate the use of forensic accounting techniques in order to avoid leakages and achieve value for money in government businesses.
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