GOVERNMENT ACCOUNTING REFORMS AND FINANCIAL PERFORMANCE OF ANAMBRA STATE OWN ENTERPRISE

Abstract

This study investigated the Effect of Government Accounting Reforms on financial performance of Anambra state own enterprise. Against the backdrop of persistent financial inefficiencies and accountability challenges in the public sector, the study assessed key financial performance indicators include Operating Cash Flow and Asset Turnover Ratio , influence the adoption and effectiveness of Government accounting reforms on State owned enterprise financial performance. Descriptive statistics and simple regression techniques were applied to analyze the data. From the analysis of data, this study confirm that budgeting reform contributes meaningfully to changes in financial performance among State-Owned Enterprises, and adoption of e-payment systems plays an important role in influencing financial outcomes in State-Owned Enterprises. Based on the results, the study recommends that State owned enterprise prioritize profitability, improve internal financial controls, and adopt debt management strategies as part of broader reform agendas. It further advocates for policy frameworks that tie reform implementation incentives to measurable performance outcomes