Accountability and Transparency as Benchmarks for Good Governance in Nigeria

Abani, M., & Anuolam, M. O. (2024). The effect of International Public Sector Accounting Standards on transparency, accountability and good governance in government ministries in Nigeria. Journal of Research in Business and Management, 12(11), 13–20. Adebayo, A. A., & Ojo, O. (2018). Transparency and public trust in government institutions in Nigeria. Journal of Public Administration and Governance, 8(2), 45–60. Adegbie, F. F. (2012). Economic and financial crime in Nigeria: Forensic accounting as antidote. British Journal of Arts and Social Sciences, 6(1). Adewara, Y., Dagunduro, M., Owonifari, V. O., Matthew, A. O., et al. (2024). Implementation of International Public Sector Accounting Standards on the financial reporting quality in the Nigerian public sector. International Journal of Accounting and Financial Reporting Studies. African Development Bank. (2025). Governance, accountability and transparency in Africa: Emerging trends and policy directions. African Development Bank Group. Afolabi, M. O., & Adesina, K. S. (2021). International Public Sector Accounting Standards and accountability in the Nigerian public sector. International Journal of Accounting Research, 9(1), 15–29. Akpakpan, E. B. (2010). Accountability as an antidote to corruption. Paper presented at the ICPC Workshop on Accountability in Local Government Administration, Uyo. Aliyu, A. O., & Lawal, Y. B. (2024). Strengthening accountability and transparency in the Nigerian public sector entities: An approach for promoting good governance. Nigerian Journal of Public Sector Management, 7(2), 1–18. Ariyo-Edu, A. A., Rahji, O. I., & Subair, M. L. (2023). Influence of accountability and transparency on operational performance of public sector institutions: Evidence from Kwara State ministries. Lapai International Journal of Management and Social Sciences, 15(2), 54–71. Awee, J. R. A. (2016). Anti-corruption institutions and governance reforms in Ghana. African Journal of Governance and Development, 5(1), 1–18. Awotomilusi, N., & Azeez, O. (2024). IPSAS compliance and accountability in the public sector in Nigeria. Journal for Studies in Management and Planning, 9(4), 48–63. Bellver, A., & Kaufmann, D. (2005). Transparenting transparency: Initial empirics and policy applications. World Bank Policy Research Working Paper. Blair, M. M. (1995). Ownership and control: Rethinking corporate governance for the twenty- first century. Brookings Institution. Bommasani, R., Klyman, K., Longpre, S., Kapoor, S., Maslej, N., Xiong, B., Zhang, D., & Liang, P. (2023). The foundation model transparency index. arXiv Working Paper Series. Boncondin, E. T. (2007). Citizen engagement in budgeting and public accountability. Paper presented at the Sixth Session of the United Nations Committee of Experts on Public Administration, New York. Borens, M. (2006). Analyzing and assessing public accountability: A conceptual framework. European Governance Papers (EUROGOV), 06(01). Centre for Democracy and Development. (2005). A handbook on budgeting: A guide to the due process approach. Centre for Democracy and Development. Clarkson, M. B. E. (1994). A risk-based model of stakeholder theory. Centre for Corporate Social Performance and Ethics, University of Toronto. Donaldson, L., & Davis, J. H. (1994). Boards and company performance: Research challenges the conventional wisdom. Corporate Governance: An International Review, 2(3), 151– 160. Ejere, E. S. I. (2012). Promoting accountability in public sector management in today’s democratic Nigeria. Tourism and Management Studies International Conference Proceedings, 3, 953–964. Ekpe, A. N. (2012). Transparency and accountability in local administration in Nigeria. African Education Indices, 1(1). Ekperi, P. (2023). Exploring public servants’ perceptions of the Treasury Single Account as a catalyst for public sector accountability in Nigeria. The International Journal of Business and Management, 11(7), 107–114. Emechele, O. J. (2009). A critical review of the role of Economic and Financial Crimes Commission in public sector accountability (Unpublished thesis). Madonna University, Okija. Falade, P. V., & Osho, O. (2025). Nigeria’s digital sovereignty: Analysis of cybersecurity legislation, policies and strategies. African Journal of Digital Governance and Public Policy. Federal Republic of Nigeria. (1999). Constitution of the Federal Republic of Nigeria 1999. Federal Government Printer. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman Publishing. Governance Institute of Australia. (2022). What is governance? Hawley, J. P., & Williams, A. T. (1996). Corporate governance in the United States: The rise of fiduciary capitalism. Working Paper, Saint Mary’s College of California. Hope, K. R. (2014). Government effectiveness and governance in Africa. Journal of African Development, 16(1), 1–25. IBE-UNESCO. (2022). Concept of governance. Igbuzor, O. (2013). Strengthening transparency and accountability frameworks in Bayelsa State: Roles and responsibilities of stakeholders. Paper presented at the Stakeholders Forum and Project Launch of STRIDE in Bayelsa State. Institute of Chartered Accountants of Nigeria. (2024). Public sector accountability and transparency report. ICAN. International Federation of Accountants. (2012). Public sector financial management transparency and accountability: The use of International Public Sector Accounting Standards. IFAC. International Federation of Accountants. (2024). Strengthening public sector accountability through financial reporting reforms. IFAC. International Public Sector Accounting Standards Board. (2024). IPSAS adoption and implementation global status report. IPSASB. Inanga, E. L. (1991). Accounting and accountability. Ibadan University Press. Inyang, E. A., Peter, Z., & Ejor, N. O. (2014). The causes of the ineffectiveness of selected statutory anti-corruption establishments in fraud prevention and control in the Nigerian public sector. Research Journal of Finance and Accounting, 5(5). Islam, R. (2006). Does more transparency go along with better governance? Economics and Politics, 18(2), 121–167. Jega, A. M. (2022). Governance and national development in Nigeria. Paper presented at the PRP National Convention. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Lakadawala, H., Dzigbede, K., & Chen, Y. (2026). Blockchain technology for public services: A polycentric governance synthesis. Public Administration Review. Matthew, E. O. (2006). Transparency and accountability in local government service. Paper presented at the First National Conference of the Academic Staff Union of Polytechnics, Lafia Branch. McKinney, B. J., & Howard, C. L. (1997). Public administration: Balancing power and accountability. Moore Publishing Company. Mhome, G. C. Z. (2003). The challenges of governance, public sector reform and public administration: Some research issues. DPMN Bulletin, 10(3). Mlambo, V., Mubecua, M., & Mpanza, S. (2019). Accountability and public sector performance in Southern Africa. African Journal of Public Affairs, 11(2), 56–71. Mulgan, R. (2003). Holding power to account: Accountability in modern democracies. Palgrave Macmillan. Ncube, C., & Tshuma, B. (2020). Transparency and local government performance in Zimbabwe. Journal of Public Administration and Development Alternatives, 5(1), 74–88. Nigeria. (1999). Constitution of the Federal Republic of Nigeria 1999. Federal Government Printer. Nwali, N. B. (2009). Making effective use of accountants in the fight against corruption by EFCC and ICPC. Seminar paper, Ebonyi State University, Abakaliki. OECD. (2024). Anti-corruption and integrity outlook 2024. OECD Publishing. Okpala, K. E. (2012). Fiscal accountability dilemma in Nigeria’s public sector: A warning model for economic retrogression. Research Journal of Finance and Accounting, 3(6), 113–130. Oku, D. (2004). Ethics, transparency and anti-corruption campaign: A practical approach. Success Printing Press. Olowu, D. (1993). Ethical violations in Nigeria’s public services: Patterns, explanations and remedies. In S. Rasheed & D. Olowu (Eds.), Ethics and accountability in African public services (pp. 45–67). NAPAM. Olowu, D. (2002). Accountability and transparency in public administration in Africa: Main issues and selected country studies. Spectrum Books. Omemgbeoji, I. S., & Onuora, J. K. (2024). Transparency and accountability in public sector financial reporting in Nigeria: Influence of International Public Sector Accounting Standards adoption. International Journal of Economics, Business and Management, 10(8), 85–100. Organisation for Economic Co-operation and Development. (2024). Public governance outlook 2024. OECD Publishing. Raimi, L., Suara, I. B., & Fadipe, A. O. (2013). Role of EFCC and ICPC at ensuring accountability and corporate governance in Nigeria. Journal of Business Administration and Education, 3(2), 105–122. Raji, H. (2012). Nigeria Independent Corrupt Practices and Other Related Offences Commission: A brief overview. ICPC. Rigo, A., & Grass, H. (1991). The rule of law. In World Bank (Ed.), Governance and development (pp. 1–10). World Bank. Samuel, O. O., & Rufus, A. I. (2024). Transparency and accountability concerns in the Nigerian public sector. International Journal of Research and Innovation in Social Science, 8(6), 2406–2416. Transparency International. (2025). Corruption perceptions index 2024. Transparency International. Turnbull, S. (1997). Corporate governance: Its scope, concerns and theories. Corporate Governance: An International Review, 5(4), 180–205. Ugwoke, R. O., & Onyeanu, O. E. (2013). Inadequacies and redundancies in the principal financial authorities that guide public sector accounting and financial management in Nigeria. Research Journal of Finance and Accounting, 4(1). United Nations Development Programme. (2024). Governance for sustainable development report. UNDP. United Nations Economic and Social Commission for Asia and the Pacific. (2022). What is good governance? Varshney, A. (1999). Democracy and poverty. Paper presented at the Conference on World Development Report, Institute of Development Studies, Sussex, England. Wan, A., Klyman, K., Kapoor, S., Maslej, N., Longpre, S., Xiong, B., Liang, P., & Bommasani, R. (2025). The 2025 foundation model transparency index. arXiv. Waziri, F. (2011). Economic and Financial Crimes Commission. Paper presented to the Nigerian-British Chamber of Commerce, Abuja. World Bank. (1997). A strategy for capacity building in accounting, auditing and financial management in Sub-Saharan Africa. Cambridge University Press. World Bank. (2024). Enhancing governance and accountability in developing economies. World Bank. Yahuza, S. U. (2011). Public sector governance: Accountability and integrity. Solid Journal of Multidisciplinary Studies, 2(1), 22–36. Zibaghafa, S., & Okpolosa, M. (2024). International Public Sector Accounting Standards adoption and challenges of implementation in Nigeria. European Journal of Accounting, Auditing and Finance Research, 12(1), 108–125.