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EFFECT OF REGULATORY ACCOUNTING POLICIES ON THE FINANCIAL MANAGEMENT OF ELECTRICITY DISTRIBUTION COMPANIES (DisCos) IN NIGERIA

Year: 2025

Type: article

Abstract: The study examines the effect of regulatory accounting policies (RAP) on the financial management (FM) of electricity distribution companies DisCos in Nigeria. Data was collected from primary source and a structured questionnaire was used to elicit information from financial officers of the 11 DisCos in Nigeria. A multiple regression analysis was adopted, and the data was analysed using the partial least square Structural Equation Modelling (PLS-SEM) technique. The findings of the study revealed that RAP have a significant effect on the FM of DisCos in Nigeria. The study recommends that the Nigerian Electricity Regulatory Commission (NERC) further strengthen its regulatory oversight by enforcing the adaption of the uniform system of accounts USofA, applying and imposing sanctions where necessary for non-compliance as well as incentives such as timely review of OPEX requests to encourage continuous compliance and improvement by the DisCos.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15314435

Authors: FATIMA SALIMA BELLO, Dr. AHMAD BUKOLA UTHMAN, Dr. LUCKY ONMONYA

Institution: Nile University of Nigeria

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: green

OpenAlex ID: W6893418699

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