Governmental and Financial Accounting Research Centre (GAFARC)

Director’s Remarks

It is vital that the Accounting Professional bodies like ANAN and ICAN continue to support accounting research in all its facets. This assists in the establishment of the context in which both governmental and financial accounting is practiced. The impact of research on the practice of accounting profession will continue to be substantial. Research organizations, such as this Centre, can contribute in no small measure to the practice of accounting by making research results widely and quickly available to practitioners, academics and others involved in accounting.

The Centre was established by ANAN while administrative support is provided by the Nasarawa State University, Keffi. The Centre is managed by a Director with three (3) coordinators, and supported by an Advisory Board whose task is to guide the centre in developing its strategies, policies and orientation.Research and manpower development will continue to remain the main focus of the Centre. The Centre will continue to promote sponsorship of research projects in all areas of accounting and related disciplines. The Centre will encourage research projects which contribute to a better definition of the role of accounting; an enhanced understanding of accounting issues and challenges, finding solutions to problems facing the profession and the discipline; the development of accounting products; and the expansion and clarification of the theoretical, conceptual and practical foundations of accounting.

The support of both academics and professional accounting bodies would be vital in realizing the mandate of the centre. The supports of national and international agencies in terms of human and material resources would be needed in realizing the objectives of the Centre. We welcome you all to forward your research and training proposals for consideration.

Dr. S.A.S. Aruwa

The Centre’s activities will reflect commitment to a number of key goals which are aptly captured in ‘NASARAWA’ as follows:

• Networking: To promote partnership with other research centres in the conduct of research nationally and internationally.

• Academic Freedom: To support alternative styles of research with proposals being judged on the rigor of the methodology employed rather than the nature of the explicit or implicit value assumptions.

• Skills: To develop skills in governmental and financial accounting that may contribute to accounting professionals’ practical learning experience.

• Accessibility: To promote openness in the conduct of research, ease of access to research works worldwide and make research outcome user-friendly.

• Research Integrity: To support research environment in the Universities that reflect integrity and trust in the allocation of resources for research and in the conduct of research.

• Accountability: To demand accountability in respect of the resources it facilitates being made available for research and will hold itself accountable by public reporting.

• Work Teams: To promote collegiality and teamwork in the conduct of research domestically and internationally with researchers at other institutions.

• Abilities: To develop researchers’ abilities and will expect and support achievement at the highest standards.

The Governmental Accounting and Financial Accounting Research Centre is dedicated to the advancement of the science and practice of Governmental and Financial Accounting education, research and professionalism. The Centre’s main objectives are to:

• Encourage research in all areas of Accounting.

• Foster multidisciplinary research involving Accounting and other disciplines in management and behavioral sciences.

• Develop research programmes in specific areas of interest for both the discipline and the profession.

• Provide a forum for conferences, seminars, workshops, lectures and related activities for the discussion of new developments and ideas in Accounting and related disciplines.

• Play an active role in the publication and dissemination of research results.

• Project a higher profile for the science of Accounting on the domestic and international accounting scene in academic and professional forums.

• Enter into strategic partnerships that will enhance the objectives of the centre.

• Provide knowledge and facilitate learning through teaching.

• Conduct research, training and promote scholarship in accounting.

To achieve these objectives, the Centre shall continue to pursue the following:

• A comprehensive research programme, conferences and symposiums.

• Research, workshops and distinguished speakers in Accounting.

• Research infrastructure enhancements.

• Publications and dissemination of Research material in the forms of Journals, proceedings, monographs, seminar series, newsletters, and maintenance of a website.

• Manpower development, training, and seminar series programme.Click to download a full Handbook

Governmental and Financial Accounting Research Centre announces her call for formation of Research interest group. Download details here.