The study examined academic institutions implementation procedures on public sector accounting administration in River and Bayelsa States. Three research questions and three null hypotheses guided the study. The study adopted a descriptive research design. The study was carried out in higher institutions of learning in Rivers and Bayelsa State. The population of the study consisted of 413 Bursary staff and there was no sampling due to the manageable size of the population. The entire 413 staff were used as the sample size of the study. A self-structured questionnaire was used for collection for this study. The instrument was subjected to face and content validation by three experts. Cronbach Alpha statistics via SPSS was used to determine the reliability of the instrument and a gran coefficient reliability index of 0.81 was obtained from the clusters. A total of 413 copies of instrument were administered and retrieved by the research and three research assistants. Mean and standard deviation were used to answer the research questions and Analysis of Variance (ANOVA) was used to test null hypotheses at .05 significance. Based on the analysis the following findings were made; that the current accounting programme adopted by academic institutions in Rivers and Bayelsa State is to high extent, public sector accounting procedures and standard implementation to high extents and public sector accounting administration impacts transparency and accountability to high extent. The following recommendations were made among other academic institution management should review and update their accounting programme regularly, should sustain and strength adherence to accounting standards and ensure regular monitoring, evaluation and compliance checks to maintain consistency and accuracy in financial reporting
Ikenga et al. (Wed,) studied this question.