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Mr. Inyang William Smart

Lecturer I
Accounting
wismarti@unical.edu.ng

Inyang, William Smart is an Accountant who has worked in the public sector for 25 years and in the private sector for 4 years. He has a good working knowledge of public sector accounting and financial accounting respectively. He has also worked as accountant at various international donor agencies’ projects handled by three local NGOs namely, Inter-African Committee (IAC), Calabar Branch, Enica Health Consultancy (EHC), Calabar and Farming World Services (FWS), Ikom in Cross River State. Mr. Inyang is an Associate Member of the Institute of Chartered Accountants of Nigeria (ICAN) and has in research and teaching specialised in public expenditure management and all accounting related courses.

Inyang, W. (2016). Why Government Institutions in Developing Countries Cannot Account for Public Funds: Empirical Evidence from Cross River State of Nigeria. Universal Journal of Accounting and Finance 4(1): 9–21.


Inyang, W.(2016). Under-Funding the Supreme Audit Institution Amidst the Rising Unauthorized Extra-Budgetary Expenditures in Nigeria: Is Deliberate Under-Funding a Fraud-Concealing Device? Research Journal of Finance and Accounting. 7(16), 48-57.


Inyang, W. (2016).Determinants of the Release of Imprest to Units within Public Institutions of Developing Countries: Evidence from University of Calabar, Nigeria. Universal Journal of Accounting and Finance. 4(2): 73-78.


Inyang, W. (2013).‘The impact of overhead cost budgeting on the annual imprest expenditures of State Ministries, Departments and Agencies(MDAs): A study from Cross River State, Nigeria.’International Business Research (IBR), 6(6), 129–142.


Inyang W. (2016).‘A Critical Literature Review: Reasons Why Illegal Extra-Budgetary Expenditures are Incurred by Government Ministries, Departments and Agencies (MDAS) in Nigeria.Research Journal of Finance and Accounting.7(14),9-14.

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