This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …

to pay attention to the importance of accounting and auditing practices as well as public service in increasing local … community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting …