Title: Institutional Internal Control Frameworks In Promoting Financial Integrity Within Accounting Education Programmes In Universities In Bayelsa State, Nigeria
Authors: Watchman Seidougha Philemon Makpa
Volume: 10
Issue: 4
Pages: 90-97
Publication Date: 2026/04/28
Abstract:
The paper explored examined institutional internal control frameworks in promoting financial integrity within Accounting Education programmes in universities in Bayelsa State, Nigeria. It adopted the analytic descriptive survey design. The targeted population of the study consists of all 87 400 and 300 levels Business Education students in Niger Delta University, Bayelsa State. Since the population of the study was manageable, it was there for adopted as the sample of the study. Hence, the census sampling technique was adopted. The instrument for data collection was "Achieving Financial Integrity through Fraud Prevention in Accounting Education in Universities Questionnaire"; and it contained 15 item statements with a 4-point scale. A reliability index of 0.81 was achieved using Cronbach Alpha. Descriptive statistics was used to analyse the research questions, while, t-test was used to test the null hypotheses. The research found that segregation of duties promotes financial integrity within Accounting Education programmes in universities in Bayelsa State. The paper concluded and recommended that segregation of duties significantly strengthens financial integrity by ensuring accountability and reducing opportunities for misappropriation within Accounting Education programmes. As such, universities should implement clear segregation of financial duties among staff to strengthen accountability, as this reduces the risk of fraud and enhances integrity in financial operations.