Vol. 2 No. 1 (2025): MAAUN International Multi-Disciplinary Journal of Research and Innovations (MIMJRI)
Articles

Effect of Accountability and Transparency on Promoting Ethical Financial Records in Public Sector of Zamfara State

Read PDF
  • Jibril Shehu Mustapha
DOI: https://doi.org/10.59479/jiaheri.v2i1.120
Categories

Published 03/26/2025

Keywords

  • Accountability,
  • Financial records,
  • financial management,
  • Integrity,
  • Transparency,
  • Public service
    • ...More
    Less

How to Cite

Shehu Mustapha, J. (2025). Effect of Accountability and Transparency on Promoting Ethical Financial Records in Public Sector of Zamfara State. Journal of Institute of Africa Higher Education Research and Innovation (IAHERI), 2(1), 112–129. https://doi.org/10.59479/jiaheri.v2i1.120

Abstract

The welfare of the people is as stake as a result of lack of integrity, accountability, and transparency at the government level. This study assessed the effect of accountability and transparency in financial reporting system of the Nigerian public service in Zamfara State. Field survey research method was adopted, primary data obtained through the administration of structured questionnaire was used and the hypotheses were tested using regression analysis. The target population of the study was the selected forty-nine (20) staff of the Ministry of finance, ministry of Budget, Office of the Auditor General Zamfara state, 43 questionnaires were retrieved and analyzed. The finding of the study revealed that the financial reporting system of public offices in Zamfara state is very weak due to lack of proper accountability and transparency. Majority of the offices lack reliable, relevant and material information which could be used to prepare quality financial reporting system. The study recommends that government should ensure financial records produces budgets assessed by the national assembly which is expected to be disclosed to the public. Also, government should ensure that the audit committee is restructured.

Read PDF

References

  1. Hewett, R., Sikora, D., Brees, J., & Moelijker, R. (2024). Answerable for what? The role of accountability focus in line manager HR implementation. Human Resource Management, 63(2), 165-185.
  2. Abdul-Kahar, A., Ebi, S., Bin, S., & Nasser, S. M. (2019). Conceptualisation of lack of discipline and probity as the main cause towards good governance practice. International Journal of Public Policy and Administration Research, 6(1), 12-22. DOI: 10.18488/journal.74.2019.61.12.22.
  3. Acho, Y., & Abuh, P. A. (2016). Corruption and accountability in the Nigerian public sector: an empirical discourse. International Journal of Public Administration and Management Research (IJPAMR), 3(3), 47-54. Website: http://www.rcmss.com. ISSN: 2350-2231 (Online) ISSN: 2346-7215 (Print),
  4. Achua, J. K. (2009). Reinventing governmental accounting for accountability assurance in Nigeria. Nigeria Research Journal of Accountancy, 1(1), 1-16.
  5. Adegite, J. K. (2010). Accounting Accountability and National Development. Nigerian Accountant, 56-64.
  6. Adejuwon, D. K. (2014). Enhancing public accountability and performance in Nigeria: Periscoping the impediments and exploring imperative measures. Africa’s Public Service Delivery & Performance Review, 102-125
  7. Agbo, A. (2012, January 30). The rot in NNPC. Tell Magazine, 56-58.
  8. Akabom-Ita A., Aniefiok , U, A., & Charles, E. (2014). Accounting for influence of execution of financial conventions on revenue utilization in local government areas: Nigeria’s experience of level of voluntary compliance. European Journal of Accounting Auditing and Finance Research, 2(5), 1-18. (retrieved from https://www.eajournals.org/journals/european-journal-of-accounting-auditing-and- finance-research-ejaafr/vol-2issue-5july2014/)
  9. Akenbor, C., & Oghoghomeh, T. (2011). Cash accounting system in the Nigeria public sector – A case study of Delta State government. Proceedings of the International Conference on Social Sciences and Humanities, Universite Du Benin, 2(6), 153–158.
  10. Transparency in the financial system: rollover risk and crises. Journal of Finance
  11. Efe, O. (2006) Issues on the Public Sector Reforms. Daily Champion. Retrieved from
  12. http://allafrica.com/stories/200608160697.html
  13. Fontaine, C., Antoine Haarman, A., & Schmid, S. (2006). Stakeholders’ Theory. (Retrieved from: https://pdfs.semanticscholar.org/606a/828294dafd62aeda92a77bd7e5d0a39af56f.pdf)
  14. Ibietan, J. (2013). Corruption and public accountability in the Nigerian public sector: interrogating the omission. European Journal of Business and Management www.iiste.org ISSN 2222- 1905 (Paper) ISSN 2222-2839 (Online), 5(15), 41-49.
  15. Bouvard, M., & Pierre, C., & Adolfo, D. M. (2015).
  16. American Finance Association, 70(4), 1805-1837.
  17. Islamic University Multidisciplinary Journal IUMI Vol. 6(3), 64-83, 2019 ISSN: 2617-6513 (Online), ISSN: 2409-0263 (Print) http://www.iuiu.ac.ug
  18. Igboyi, L. S., Nweze, A. U., Enekwe C. I., & Nze, D. (2016). Effect of probity and accountability on the development in Nigeria. Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online), 7(18), 1-13.
  19. Okere, W. & Ogundana, O. (2019). Impact of public sector auditing in promoting accountability and transparency in Nigeria. Journal of Internet Banking and Commerce, 1(1), 1-5.
  20. Olatunji, T. E. (2015). Accountability and effective management of the public sector a panacea for Nigeria's slow economic growth and development. International Journal of Innovative Research in Technology, Basic and Applied Sciences, 1(1), 22-39.
  21. Omodero, C. O., & Okafor, M. C. (2016). Efficiency and accountability of public sector revenue and expenditure in Nigeria. European Journal of Accounting, Auditing and Finance Research, 4(7), 23-42. Retrieved from http://www.eajournals.org
  22. Onuorah, A. C., & Appah, E. (2012). Accountability and public sector financial management in Nigeria. Arabian Journal of Business and Management Review, 1(6), 1-17.
  23. Osho, A. E., & Afolabi, M. B. (2014). The effects and effectiveness of accountability and transparency in goverment sectors. Journal of Business and Management, 16(4), 46-54. Retrieved from http//:www.iosrjournals.org
  24. Sylvester, F. A. (2013). An assessment of accountability in the public sector in Nigeria. Arabian Journal of Business and Management Review, 1(3), 1-11.
  25. Tolbert, P. S., & Zucker, L. G. (1983). Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935 [Electronic version].
  26. Iyoha, F., & Oyerinde, D. (2009). Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria. Critical Perspectives on Accounting 21(5):361-373. DOI: 10.1016/j.cpa.2009.06.002
  27. Madumere, I. & Okegbe, T. O. (2014). Accountability and Transparency in the Nigerian Civil Service: The need for Social-economic reforms. Journal of Finance and Accounting, 6(2), 134-145.
  28. Oloruntoba, S. R., & Gbemigun, C. O. (2019). Accountability and public sector performance in
  29. the third world country: a case study of Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD), ISSN: 2456-6470, 3(3), 218-
  30. https://www.ijtsrd.com/papers/ijtsrd21748.pdf
  31. Oyidi, M. C. (2014). Budget and budgetary control for effective containment of corruption in the local government in Nigeria. International Journal of Advanced Studies in Economics and Public Sector Management, 2(1), 140-155. (http://www.internationalpolicybrief.org ISSN (Electronic):1741-8771 ISSN (Print): 1741-8763
  32. Scott, W. R. (1987). The adolescence of institutional theory. Administrative Science Quarterly,
  33. (4), 493-511. http://dx.doi.org/10.2307/2392880
  34. Islamic University Multidisciplinary Journal ISSN: 2617-6513 (Online), ISSN: 2409-0263 (Print)
  35. IUMI Vol. 6(3), 64-83, 2019 http://www.iuiu.ac.ug
  36. Administrative Science Quarterly, 28, 22-39. http://digitalcommons.ilr.cornell.edu/articles/131/
  37. Uremadu, S.O. (2004). Corruption in good governance in Nigeria. Journal of Public Administration and Police Research, Academic Journal, 3(6), 174- 183.
  38. Young, O. R. (1982). Resource regimes: Natural Resources and Social Institutions. Berkeley: University of California Press.
  39. Young, O. R. (2003). Environmental governance: the role of institutions in causing and confronting environmental problems. International Environmental Agreements: Politics, Law and Economics, 3, 377-393.
  40. Zucker, L. G. (1977). The Role of Institutionalization in Cultural Persistence. American Sociological Review, 42(5), 726-743. DOI: 10.2307/2094862. https://www.jstor.org/stable/2094862.
  41. Zucker, L. G. (1987). Institutional theories of organisation. Annual Review of Sociology, 13, 443- 464. https://www.jstor.org/stable/2083256.