Employing an ex post facto research design in quantitative studies an analysis of the effects of applying IPSAS on officeholders' accountability and effectiveness Shakirat Adepeju Babatunde

Format:

Book

Author/Creator:

Babatunde, Shakirat Adepeju, author.

Language:

English

Subjects (All):

Qualitative research--Methodology--Case studies.

Qualitative research.

Regression analysis--Case studies.

Regression analysis.

Finance, Public--Management--Research--Case studies.

Finance, Public.

Stockholders--Case studies.

Stockholders.

Physical Description:

1 online resource

Contained In:

SAGE research methods cases

Other Title:

Analysis of the effects of applying International Public Sector Accounting Standards on officeholders' accountability and effectiveness

Place of Publication:

SAGE Publications Ltd, 2026.

London SAGE Publications Ltd 2026

Summary:

This Case Study explores the concept of descriptive correlational research using an ex post facto research design with regression statistical analysis. The goal was to reverse failures in corruption scores and strengthen the financial reporting process in public finance management in a developing economy. The research was to critically analyze the voters' expectations from the elected officeholders using International Public Sector Accounting Standards (IPSAS) as the basis of financial reporting through the use of secondary data for saving time and cost and having access to massive data for time-series analysis covering 22 years of democracy observations in Nigeria (1999-2020). Gaps identified in the literature show that scholars of IPSAS focused more on the benefits of IPSAS application in governance than on the performance of IPSAS application to ensure that the expected benefits are achieved. Gaps identified in the literature informed the variable constructs. I toed the line of research focus from my personal experience with life and my students in the expectations of public governance given the paucity of prior work on accounting standards, voters' expectations, and the voted behavior. I discuss practical challenges, such as the software statistical analysis issues and the possibility of combining numerous software packages in a single study to achieve the research objective, as well as the importance of regression analysis and its predictive power and versatility in research. I share my understanding of the importance of sample size in research, and I discuss sophisticated analysis that could shape the future of similar multidisciplinary studies covering accounting, political science, and the humanities

Notes:

Description based on XML content

ISBN:

9781036244163

1036244164

OCLC:

1565875990

Publisher Number:

T301091