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The issue of providing relevant information for decision making in the public sector of emerging economies has taken the front burner.
Nigeria has announced its plan to move from the cash basis to the accrual basis in the next few years.Discordant notes have been sounded on whether Nigeria needs to transmute to the accrual based model given the relative simplicity of the cash basis accounting currently in use in Nigeria's public sector and given the enormous cost involved in moving to the accrual system.Opinion of Auditors, Accountants and Accounting Academics were sought as key stakeholders on the issue using a survey research design.
There were overwhelming support for adoption of accrual accounting model in the public sector of Nigeria.
The major reason for the support is that it will make for better decision making because of better qualitative data.
The author is a senior lecturer in Accounting at Nnamdi Azikiwe University, Awka, Nigeria.
He has had over 30 years of varied experience in both the public and private sectors of the Nigerian economy.
He is a prolific writer.
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