1. UNIVERSITY OF CALABAR, CALABAR, CROSS RIVER STATE, NIGERIA.
WilliamSmartInyang
Lecturer II
Department of Accounting
Contact details
Emails: wismarti@unical.edu.ng; wismarti@gmail.com
Phone: +234-703-630-6918; +234-805-243-5939.
University of Calabar
Faculty of Management Sciences
Department of Accounting
Calabar, Cross River State, Nigeria.
About
Inyang,William Smart is an accountant who has worked in the public sectorfor 25 years and in the private sector
for 4 years. He has a good working knowledge of public sectoraccounting and financial accounting respectively.
He has also worked as accountant at various international donoragencies’ 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.
Qualifications
M.Sc (Accounting) (Unical, Nigeria); ICAN (Nigeria)
Biography
Assistant Lecturer, (2010 – 2012); Lecturer II, (2012 to date); Accountant, Davandy Finance and Securities
Ltd., Calabar, CRS, Nigeria (2008 – 2010); Accountant,Atmon Construction Company Limited, Calabar, CRS.
(2008); Contract Accountant, European Union-Prime Project Office, Calabar, CRS. (2006); Principal
Accountant, Essential Drugs Programme, Calabar, CRS. (2003 - 2006); Project Accountant, Inter-African
Committee (IAC), Calabar,CRS., Enica Health Consultancy Services (EHC), Calabar, CRS; and Farming
World Services (FWS), Ikom, CRS. (2005 – 2006); President, AnnualBoard of Survey, Cross River State Civil
Service. (2003); Senior Executive Officer, Accounts, Ministry of Women Affair and Social Development,
Calabar, (1998 – 2003); Treasurer, School of Health Technology, Calabar, CRS, (1996 – 1998); Treasurer,
Family Planning Co-ordinating Unit, Calabar, (1994 – 1996); Accounting Assistant II & Senior Accounts
Assistant (Revenue), Ministry of Health Headquarters, Calabar, (1992 – 1994); Treasurer, School of Health
Technology,Calabar, (1988 – 1992); Treasurer, School of Nursing, Itigidi, Abi LGA, CRS, (1988); Accounts
Clerk, General Hospital, Ugep, Yakurr LGA, CRS, (1983 – 1988); Snr. Pharmacy Attendant,General Hospital,
Ugep, Yakurr LGA, CRS., (1987 – 1988); Pharmacy Attendant, Community Hospital, Ugep, (later Govt.
Hosp.), (1981 – 1987).
Teaching
Currently teaching undergraduate Financial Reporting and Regulatory Framework at 300 level. He has also
taught Financial Accounting, Management Accounting, Accounting Theory, Entrepreneurship Development,
Management Information Systems, Taxation, Spreadsheet Processing and Auditing at the undergraduate level.
Undergraduate Supervision
Completions: 33 (from 2010 to 2015)
Current Students: 8 (2015/2016 academic session)

2. Research
His research interests are in public sector budgeting, accounting and public expenditure management.
Publications
Inyang, W. S. ‘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), June, 2013, 129 – 142.
Inyang, W. S. ‘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, 2016. DOI: 10.13189/ujaf.2016.040102
Inyang, W. S. ‘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, 2016. DOI: 10.13189/ujaf.2016.040204
Inyang, W. S. ‘A Critical Literature Review: Reasons Why Illegal Extra-Budgetary Expenditures are Incurred
Government Ministries, Departments and Agencies (MDAs) in Nigeria. Research Journal of Finance and
Accounting.7(14): 9-14, 2016.
Inyang, W. S. ‘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, 2016.