[1] | Wynne, A., (2007, 2004); “Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting?” Public Fund Digest (VI) (1) 2007: 25-38. Washington: The International Consortium on Governmental Financial Management. |
[2] | Ouda, H. A., 2004, Basic Requirements Model for Implementation of Accrual Accounting in The Public Sector, Public Fund Digest V (1): 78-99. Washington: The International Consortium on Governmental Financial Management. |
[3] | Fiscal Responsibility Act, 2007, Nigeria: Federal Republic Nigeria. |
[4] | Okonjo-Iweala, N. and Osafo-Kwaako, P., (2007); Nigeria’s Economic Reforms: Progress and Challenges. Working Paper # 6. Washington, D.C.: The Brookings Institute. |
[5] | Soludo, C. C., (2003); Nigeria: Macroeconomic Assessment and Agenda for Reforms. Enugu, Nigeria: African Institute for Applied Economics. |
[6] | Fölscher, A., 2007, Budget Methods and Practices in Budgeting and Budgetary Institutions, ed: A. Shar. Washington: The World Bank. |
[7] | Lüder, K., 1992, The Contingency Model of Governmental Accounting innovations in the political-administrative environment, Research in Government and Nonprofit Accounting. Vol. 7: 99-127.\ |
[8] | Chan, J. L. 2003, Government Accounting: An Assessment of Theory, Purposes and Standards, Public Money and Management April. |
[9] | Ouda, H. A., 2003, Accrual Accounting in The Government Sector: Background, Concepts, Benefits, and Costs, Public Fund Digest III (2): 52-73. Washington: The International Consortium on Governmental Financial Management. |
[10] | Guthrie, J., 1998, Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality? Financial Accountability and Management. 14, 1-19. http://dx.doi.org/10.1111/1468-0408.00047. |
[11] | Central Bank of Nigeria, 2010, Annual Reports and Statements of Accounts. Nigeria: Federal Republic of Nigeria. |
[12] | Central Bank of Nigeria, 2015, Annual Reports and Statements of Accounts, Lagos Nigeria: Federal Republic of Nigeria. |
[13] | Central Bank of Nigeria, 2018, Annual Reports and Statements of Accounts, Nigeria: Federal Republic of Nigeria. |
[14] | Mascarenhas, R., (1990); “Reform of the Public Service in Australia and New Zealand” Governance, January (3) 1. |
[15] | O’Flynn, J., 2015, Public Sector Reform: A Puzzle We Can Never Solve? Australian Journal of Public Administration 74(1): 19-22. |
[16] | Shannon, Elizabeth A., 2016, Beyond Public Sector Reform – The Persistence of Change. Australian Journal of Public Administration 76(1): 470-479. |
[17] | Athukorala, S. L. and Reid, B., 2003, Accrual Budgeting and Accounting in Government and its Relevance for Member Countries, Manila: Asian Development Bank. |
[18] | Boothe, P., (2007); “Accrual Accounting in The Public Sector: Lessons for Developing Countries” Budgeting and Budgetary Institutions, ed: A. Shar. Washington: The World Bank. |
[19] | Central Bank of Nigeria, 2019, 2018, 2017, ….1990, Annual Reports and Statements of Accounts, Nigeria: Federal Republic of Nigeria. |
[20] | National Bureau of Statistics, 2009, The Nigerian Statistical Fact Sheets on Economic and Social Development. Nigeria. |
[21] | National Bureau of Statistics, 2008, 2007, ….1990, Annual Abstract of Statistics. Lagos: Federal Republic of Nigeria. |
[22] | Central Bank of Nigeria, 1995, Statistical Bulletin, 6 (2). Nigeria: Federal Republic of Nigeria. |
[23] | Central Bank of Nigeria, 2008 Statistical Bulletin. Golden Jubilee edition. Nigeria: Federal Republic of Nigeria. |
[24] | National Bureau of Statistics, 2007, National Accounts of Nigeria 1981-2006. Lagos, Nigeria: Federal Republic of Nigeria. |
[25] | Banjo, A., 2017, Public Sector Reforms in Nigeria: 1999-2009. Public Administration in Africa, pp: 83-95. |