Towards Accrual-based Accounting In Financial Reporting: Perception Of Accountants In The Ministries In Bayelsa State

Abstract This study surveyed the move towards accrual-based accounting in financial reporting: perception of accountants in the ministries in Bayelsa State. The study surveyed 232 out of 551 accountants in the ministries and parastatals in the State. Four research questions and four null hypotheses guided the study. Data was collected using a structured questionnaire. The test instrument was a four point scale which was subjected for face validation by three experts and a reliability of 0.88 was obtained implying that the instrument was reliable. Data collected were analyzed using mean to ans…