IPSASs Awareness Level in Nigerian Tertiary Institutions: A Panoramic Investigation.

Abstract

The study examined the level of IPSASs awareness in Nigerian tertiary institutions with particular references to University of Calabar, Cross River University of Technology, Calabar and College of Education Akamkpa. The major objective of the study was to investigate the knowledge level of accounting lecturers and students in the procedures and application of IPSASs. Data was sourced using a well-designed questionnaire. 150 questionnaires were issued out and 139 returned which forms 93% of the sample size.  SPSS Linear regression was used to test the formulated hypothesis. The findings revealed that the level of IPSASs awareness among accounting lecturers and students is significantly low, this implies that the academia needs to intensify its effort to sensitize and encourage research on IPSASs adoption in Nigerian.