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All Journal Indonesian Journal of Accounting and Governance Indonesian Journal of Accounting and Governance
Ibrahim Musa
Economics Department, University of Abuja, Nigeria
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS El Yaqub, A.B.; Ibrahim Musa; Sule Magaji
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 8, No 1 (2024): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v8i1.425

Abstract

This study examines the impact of mismanagement and embezzlement of public funds in government parastatals using Federal Inland Revenue Service (FIRS), Abuja as a case study. The study employs the survey descriptive research design. A total of 85 respondents were selected as the sample size comprising staff of Federal Inland Revenue Service (FIRS), Abuja. Seventy-one (71) responses were validated from the survey. The findings reveal that the nature of mismanagement and embezzlement of the funds in the public sector is prevalent at (β = 0.912, R2 = 0.948, P = .000) and show that there are factors that enhance mismanagement and embezzlement of the fund in the government parastatals at (β = 0.892, R2 = 0.937, P = .000). It is found that mismanagement and embezzlement have a significant effect on the public fund in government parastatals (β = 0.887, R2 = 0.936, P = .000). It is also found that the extent to which financial irregularities and corrupt practices affect public service delivery (β = 0.896, R2 = 0.952, P = .000).  Therefore, the study recommends the establishment of a strong penal code system to enforce laws and rules as sternly as the need for adequate punishment for offenders on corruption and related matters on fund embezzlement is paramount and germane.
IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS EL Yaqub A.B; Ibrahim Musa; Sule Magaji
Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/6mwbe003

Abstract

This study examines the impact of mismanagement and embezzlement of public funds in government parastatals using Federal Inland Revenue Service (FIRS), Abuja as a case study. The study employs the survey descriptive research design. A total of 85 respondents were selected as the sample size comprising staff of Federal Inland Revenue Service (FIRS), Abuja. Seventy-one (71) responses were validated from the survey. The findings reveal that the nature of mismanagement and embezzlement of the funds in the public sector is prevalent at (β = 0.912, R2 = 0.948, P = .000) and show that there are factors that enhance mismanagement and embezzlement of the fund in the government parastatals at (β = 0.892, R2 = 0.937, P = .000). It is found that mismanagement and embezzlement have a significant effect on the public fund in government parastatals (β = 0.887, R2 = 0.936, P = .000). It is also found that the extent to which financial irregularities and corrupt practices affect public service delivery (β = 0.896, R2 = 0.952, P = .000). Therefore, the study recommends the establishment of a strong penal code system to enforce laws and rules as sternly as the need for adequate punishment for offenders on corruption and related matters on fund embezzlement is paramount and germane.
Co-Authors EL Yaqub A.B El Yaqub, A.B. Sule Magaji