Resumen
AbstractThis study aimed at examining the role Government Integrated Financial Information System GIFMIS will play in implementing Sustainable Public Procurement SPP in the Nigeria public sector. The rising global campaign on how developed and developing countries can position their public procurement to help achieve United Nations Sustainable Development Goals SDGs, has necessitated studies on how to position the public sectors of different countries to achieve SPP. Survey research technique was adopted in this study, questionnaire issued to procurement officers in 15 federal ministries of Nigeria was the primary source of gathering data, Data collected was tested using multiple regression model which was carried out with stata statistical tool, in order to measure the effect of different implementation independent variables on a single variable of SPP. The key findings from the study include that obstacles have a negative and significant effect on the implementation of SPP in Nigeria, IFMIS has a positive and significant role to play in implementation of SPP, while IFMIS is also sustainable as a system for managing public procurement in Nigeria. The findings from this study will be useful for developing accounting for sustainable development. The study recommends that the government develop a policy and implementation framework that will back the implementation of SPP and overcome identified obstacles, also the adoption of GIFMIS in public procurement functions should be followed up to ensure full adoption and increase the knowledge level of the system in the public sectors of Nigeria.