Tag Archives: Accountability

Financial Control and Accountability in the Public Sector in Nigeria (Published)

The research work examined the usefulness of financial control and accountability in the public sector institutions in Nigeria. The objectives of the study were to investigate if the control of public funds is appropriate and to find out whether necessary accounts are kept and to examine the proper administration of government funds.  The research was carried out, using the Federal Medical Centre, Owo, Ondo State as the case study. Primary Data was collected through convenience sampling method and using self-administered questionnaires for 40 respondents. They included Staff in the Audit and Account department. Also, Secondary data was retrieved from the Central Bank of Nigeria Statistical Bulletin on federally generated revenue and expenditure incurred (Capital and Revenue). Chi- Square was used to test the hypotheses. Simple Linear Regression was used to analyze the secondary data to test for the relationship between the revenue generated by federal government and expenditure incurred. From the findings, it was found that financial controls and accountability exist in the public sector. The researcher also found that a positive relationship exist between revenue generated by federal government and expenditures incurred. This study concluded that financial control and accountability is effective and efficient. Therefore, the study recommends that existing financial controls should be strengthened to improve accountability in the public sector in Nigeria.

Keywords: Accountability, Capital Expenditure, Public Sector, Recurrent Expenditure, Revenue, financial control

Elements of Economic Management in Jesus’ Instruction: “Gather up the Leftover Fragments that Nothing may be Lost” (John 6:12). (Published)

John 6:1-15 reveals certain dispositions that characterize the success of Jesus’ earthly ministry. These include: his sensitivity to the needs of his people, dialogue and collaboration, charity, prayerful dependence on the Father, and prudent management of resources and the avoidance of wastage. These are equally and essentially Jesus’ teaching to all his followers. The avoidance of wastage and the prudent management of resources are underscored in Jesus’ insistence on preserving the fragments of the multiplied fish and loaves in John 6:12. An effective management of a nation’s resources requires among others, these two dispositions. In some nations of the world, and especially in the African continent, these virtues are sometimes taken for granted. The consequences often contribute to underdevelopment. Using the qualitative method of research this work undertakes a narrative exegesis of John 6:12. It uses, consequently, the instruction of Jesus therein as a model to suggest that accountability and frugality are indispensable instruments for any purposeful economic management strategy that is aimed at achieving development. It recommends accountability and the avoidance of waste at both individual and corporate levels

Keywords: Accountability, Common Good, Economic Management, Faith, John 6

Enhancing Accountability and Learning in Dispute Resolution Through Technology (Published)

This paper invites the readers to rethink the relationship between online dispute resolution (ODR) and traditional dispute resolution mechanisms: alternative dispute resolution (ADR) and courts. To date, ODR has been viewed as a niche area, appropriate where traditional avenues are unavailable or inefficient. This paper explores the potential role of ODR even where traditional avenues for dispute resolution exist. In particular, the paper highlights the qualitative contribution ODR can have. Even where ODR is not employed as a means for resolving conflict, it can inspire change in the design of traditional means for dispute resolution. These traditional avenues have suffered from an accountability deficit and have tended to adopt rigid molds that resist learning and improvement. ODR, in particular due to its automatic recording of rich data on resolution communications in digital format, has the potential for enhancing both accountability and learning. The paper explores these qualities and suggests some of the ways in which traditional dispute resolution mechanisms could amend old habits and ingrained practices to strengthen their accountability and drive learning in the spirit of ODR.

Keywords: Accountability, Dispute Resolutio, Learning, Technology

An Assessment of the Implication of Treasury Single Account Adoption on Public Sector Accountability and Transparency (Published)

Government is saddled with the responsibility of being accountable to its citizenry through effective and efficient service delivery. In order to achieve this goal, government enacted the treasury single account (TSA) policy for mobilization of government revenue. The objective of this study is to assess the implication of adoption of TSA on accountability and transparency in the Nigerian public sector; with a view to find out if the policy is capable of promoting government accountability function. The study consist of all ministries, departments and agencies (MDAs) in the public service with sample size of ten (10) MDAs involved in revenue generation selected using purposive sampling technique. The hypotheses were tested using regression analysis (ANOVA). The finding of the study showed that, TSA significant positive impact on financial leakages, transparency and curb financial misappropriation. Hence, considering the findings of this study, it is recommended that government should continue to sustain the adoption of the policy and enact laws that will extend it to state and local governments.

Keywords: Accountability, Public Sector, Transparency, Treasury Single Account (TSA)

Corruption in the Education Industry in Nigeria: Implications for National Development (Published)

This paper sees corruption generally as a condemnable behaviour and particularly identifies corruption in the education industry as a practice that has multiple capabilities for undermining the national development of Nigeria. Corruption in the education industry terribly creates infrastructural deficits that result in poor instructional delivery and making many people not to have access to education which in addition to being a fundamental human right is a spring board for their empowerment and emancipation infrastructural deficits and inability of a people to have access to education systematically renders useless the ability of the people to engineer  national development as generations of citizens are left frustrated, disgruntled and disenchanted in addition to manifesting terrible immorality in the forms of militancy and insurgency. Embrace of militancy and insurgency as a result of lack of access and infrastructure owe their sources to corruption, which disastrously has multiplier effects on the economy and the national development of the Nigerian state: potential human beings who ideally are great assets for the development of Nigeria are lost to actions/activities that are not investor and investment friendly. The paper recommends among other things the teaching of skills that can promote greater transparency and accountability in managing issues in education, stronger and implementable in managing issues in education, stronger and implementable social justice measures for the citizens to developing curricular and pedagogical measures for sensitizing citizens to rise up to kill corruption in Nigeria.

Keywords: Accountability, Corruption, Curriculum, Education, Innovation, National Development, Nigeria, Pedagogy, Transparency

Efficiency and Accountability of Public Sector Revenue and Expenditure in Nigeria (1970-2014) (Published)

Nigeria is the sixth largest producer of oil and gas in the world, but the average Nigerian on the street is poor and there is poor infrastructure like power supply, roads, hospitals etc. This study examines the efficiency and accountability of public sector revenue and expenditure in Nigeria (1970-2014). Data on total federal government revenue and expenditure, state governments’ revenue and expenditure were collected from Statistical bulletin from the Central Bank of Nigeria from 1970-2014. The results were analysed using relevant statistical tools. The findings reveals that the level of accountability is very poor in Nigeria because the attributes of accessibility, comprehensiveness, relevance, quality, reliability and timely disclosure of financial information, social and political information about government activities are completely non available or partially available for the citizens to assess the performance of public officers mostly the political office holders. Conclusively and evidently the study has revealed that there is significant relationship between efficiency of public sector expenditure, recurrent expenditure and capital expenditure in Nigeria from 1970-2014. On the basis of these, the paper recommends among others that for accountability to be successful in the management of public funds in Nigeria there must be a reduction in the level of corruption, improving public sector accounting and auditing standards, legislators as champions of accountability and restructure the public accounts committees and the value of money must be applied in the conduct of government business.

Keywords: Accountability, Financial Reporting, Financial Resources, Management, Nigeria, Public Finance, Public Sector Accounting

An Investigation of Performance Audit Role on the System of Government Revenues(Iraq Case) (Published)

There are many controls bodies auditing government revenue in Iraq. These control bodies have created by the parliament such as the Commission of Integrity and the General Ministry Inspectors in addition to the Board of Supreme Audit (BSA). The study covers defining the accountability, audit of revenues, performance audit, taxation policy, and the sources of governmental income. This research considers how governmental revenues depend on oil revenue totally on oil revenues (about 92% in 2015). The situation has deteriorated since 2003, when Iraq has first occupied, in spite of increased revenue from taxation. The Study highlights that the State should increase its role from different organizations to control all expenditures and develop revenue streams in other sectors. Although there is an emphasis on financial and budgetary measures for financial auditing, the use of non-financial measures in determining outcome accountability is increasing.

Keywords: Accountability, Auditing, Control Bodies, Government Revenues Systems, Performance Audit

Minimum Standards and Accountability in Colleges of Education in Nigeria (Published)

This paper discussed issues of minimum standards and accountability in colleges of education system in Nigeria. Minimum standards in education system have been a critical issue since 1970 after the government take-over of schools from voluntary agencies. The issue needs to be addressed include: proliferation of educational institutions, varied mode of instructional delivery, non-observation of admission policy, increased examination malpractices, frequent strike actions and other disruptions that water down standards in education. These necessitated the researchers to examine the existing Minimum Standard in colleges of Education in Nigeria for the purpose of instilling uniformity in the system. The study x-rayed accountability and the degree of excellence towards the achievement of the goals of the National Commission for Colleges of Education in Nigeria. The paper highlighted problems and prospects of the commission and how to improve standards through the Governing Council and Teacher Registration Council of Nigeria

Keywords: Accountability, Minimum Standards, Policy, Quality control, Standards in Education

Valorisation of NGOS’ Existence in Cameroon: Option for a More Engaged Civil Society (Vnec-Oecs) (Published)

Non-governmental organizations (NGO) have become quite prominent in the field of international development in recent decades. Even though, NGO have taken the centre stage in the fight against poverty, social injustice and human rights most are considered weak due to their dependence on funding from government and international aid bodies. This research activity highlights the probable values and weaknesses plaguing the civil society in Cameroon. Due to the pressures of obtaining and maintaining funding, less effort is placed on management leading to a lack of accountability and inefficiency in services offered to the public. The absence of a common platform for NGO makes coordination of their activities unrealistic. In our discussion we intend to propose ways by which NGOs can synergize their action plans. The paper will end by highlighting the distance NGOs have covered as development actors in Cameroon with recommendations deduced to valorise NGOs existence in Cameroon

Keywords: Accountability, Cameroon, Development, Non-Governmental Organizations, Valorisation

Appraising Constitutionalism and Good Governance in Africa (Published)

This work interrogates constitutionalism and good governance in Africa. Constitutionalism is a form of political thought and action that seeks to prevent tyranny and guarantees the liberty and rights of individuals within the state. It is also an essential tool to achieve public accountability, the end of which is good governance. While good governance entails efficient and effective use of power and resources. In this paper, the researcher studies the governance in Africa with the hope of finding out whether the system feet in with what is call good governance as it is been champion all over the world. In the course of this research we discovered that a lot of hindrances are on the African way to the realization of good governance, colonialist and African leaders bear the blame. The work concluded that; since colonialist are at the fore front of propagation for good governance, it is very important for them to correct the wrong of the past and where they are still serving as hindrances; they should endeavour to make an amendment for the good of mankind. And at the same time the Africa leaders should be ready to learn from the past and make necessary amendment so that Africa can move forward.

Keywords: Accountability, Africa, Constitutionalism, Governance, Propagation, Tyranny.

Accountability: A Formidable Basis for Achieving Sustainable Development in Nigeriran Secondary Schools (Published)

Sustainable development is a protective device that is future-oriented. Technically, the future is embedded in current activities and could be wasted where present activities are not appropriately planned, structured and controlled. In education, current efforts to build schools, train teachers and engage other related activities should be consummated without compromising future school development. Authorities whose decisions shape current school development must be made answerable, liable and responsible for their actions and inactions in order to instill order, restraint, and caution in the system. The paper therefore recommends accountability by administering transparency, probity, reputable appointment of personnel into positions of trust, supervision and inspection, tough audit, effective policy prioritization, punitive measures for offenders and other related internal control mechanisms to ensure sustainable development of schools in Nigeria.

Keywords: Accountability, Formidable Basis, Nigerian Secondary Schools., Sustainable Development

Challenges of Local Government Administration in Nigeria: Lessons from Comparative Analysis (Published)

Local government administration in Nigeria is classified as the third tier of government while several problems have been its recurring decimal and various reforms since 1976 haven’t been able to make the system effective and responsible to developmental challenges. Most responses to the challenges have concentrated on looking inward for respite without much success informed this the paper to examine the lessons that could be learnt from comparative local government studies from nations like United States of America, France, India and Britain. It is a descriptive study that relied on secondary data sources. The paper revealed that the challenges inhibiting efficient service delivery range from undue intervention by the state governments, the structure, corruption, over politicization of administration and staffing which were not found to be so in other systems. The study concluded that the challenges are institutional and attitudinal in nature which could be addressed given that there is the political will by the Federal and State governments. It recommended a democratized multilayer local government system, legal framework to checkmate excessive intervention by State government, enhancement of human resources capacity and accountable leadership.

Keywords: Accountability, Governance, Local Government, Service delivery, democratic participation

THE RULE OF LAW, DEMOCRACY AND GOOD GOVERNANCE IN NIGERIA (Published)

The objective of this paper is to find out the extent democracy and the rule of law has influenced good governance in Nigeria. The Political Economy approach, based on the Marxian concept of the dialectical materialism of the society, is adopted as the framework of analysis. Secondary data, generated through documents reading, were used for the analysis. Our findings indicate that in principle, democracy and the rule of law are elaborately provided in Nigeria, but in practice, good governance still eludes the country. Corruption, poverty, ignorance, diseases, inflation, declining productivity, maladministration, dictatorship, ethnicity and other primordial factors, as well as prevalent social vices are the road mines to good governance in Nigeria. Equitable distribution of resources, provision of qualitative education, economic restructuring of the society, freedom of the press and political reforms, among other recommendations, are fundamental for the enthronement of functional democracy and the rule of law for good governance in Nigeria.

Keywords: Accountability, Democracy, Rule Of Law, Transparency And Good Governance

MAKING GHANA’S OIL MONEY COUNT: LESSONS FROM GOLD MINING (Published)

Even though Ghana is endowed with many natural resources, particularly gold, the nation continues to experience the “paradox of plenty”. Ghana’s gold money has not counted much towards national development. The nation wallows in poverty and under-development partly as a result of several challenges that continue to plague the mining sector and makes its benefits that are expected to be used to transform the Ghanaian economy, negligible. This study analyzes the implications of the challenges of gold mining for the nations’ burgeoning oil sector and argue that: “if the saying, ‘coming events casts their shadows’ is true, then what is happening in the gold mining sector may mean that Ghana’s oil money may also not count towards the development of the nation.” To ensure that Ghana’s oil money counts, the study argues that even though what pertains in the gold mining sector is painful and disappointing, it offers an insightful and useful guide to managing Ghana’s oil money to ensure that it counts in a manner that gives true meaning and effect to the nation’s lower middle income status in the lives and pockets of the ordinary citizenry

Keywords: Accountability, Gold Mining; Transparency, Oil Money, and Natural Resources.

Public Administration and the Collapse of Probity And Good Governance in Nigeria: The Impact Of Political Superstructure. (Published)

Emerging from the vestiges of over one hundred years of imperial rule, the Nigerian public administration system has experienced significant transformation to secure a place of pride in the general discourse on governance. However, the stream of political developments that brought the system into sharp focus and relevance has been as challenging to the public service as they are instructive in intellectual reflections. For example, in the growing literature on the collapse of probity and good governance in Nigeria, the public service has been severely scored on account of its failure to provide the required institutional grounding for good governance. While not absorbing the political class of culpability for this failure, the general assessment of the leadership question in Nigeria has been heavily skewed against the bureaucracy. The paper seeks to deconstruct this notion and argues that the political superstructure is largely responsible for the governance failure, and that the public service under the suffocating grip of its political master has only managed to maintain its going concern within the context of political instability, policy inconsistency, and the lack of political accountability in the last fifty years of public administration. The analysis is predicated on the politics – administration dichotomy as its theoretical framework. This approach provides tremendous insight into the nature and character of interaction between the political class and the administrative class on the basis of which deductions are made and conclusion drawn. In the final analysis, two recommendations stand out among others; a call for legislative activism sufficient enough to institutionalise a culture of political and managerial accountability and a call for policy consistency sufficient enough to sustain and drive the current reforms of the public service to its logical ends

Keywords: Accountability, Administration, Governance, Politics, Public Service

The Rule of Law, Democracy and Good Governance in Nigeria (Review Completed - Accepted)

The objective of this paper is to find out the extent democracy and the rule of law has influenced good governance in Nigeria. The Political Economy approach, based on the Marxian concept of the dialectical materialism of the society, is adopted as the framework of analysis. Secondary data, generated through documents reading, were used for the analysis. Our findings indicate that in principle, democracy and the rule of law are elaborately provided in Nigeria, but in practice, good governance still eludes the country. Corruption, poverty, ignorance, diseases, inflation, declining productivity, maladministration, dictatorship, ethnicity and other primordial factors, as well as prevalent social vices are the road mines to good governance in Nigeria. Equitable distribution of resources, provision of qualitative education, economic restructuring of the society, freedom of the press and political reforms, among other recommendations, are fundamental for the enthronement of functional democracy and the rule of law for good governance in Nigeria

Keywords: Accountability, Democracy, Rule Of Law, Transparency And Good Governance

Accountability Practice in Kenya’s Public Service: Lessons to Guide Service Improvement (Published)

Although accountability is widely believed to be a good thing, the concept is highly abstract and it is often used in a very general way. Accountability is one of those words more often used than understood. The political reality is that accountability means that the government of the day must justify and explain its actions to the public, in the hope of maintaining trust and being re-elected.

A typical definition is that accountability concerns the processes by which those who exercise power whether as governments, as elected representatives or as appointed Officials, must be able to show that they have exercised their powers and discharged their duties properly. Theory and practice suggest that accountability practice in public sector is weak due to several reasons as shall be explored further in this study. While much of the accountability research work has focused on financial management accountability practice, little has been done on non-financial issues of accountability practice.

Public sector reforms and increased democratic space have given rise to greater demand for enhanced accountability practice in public service more than ever before. Citizens now demand for fair treatment, efficient and effective service delivery, citizen engagement in policy making and more specifically, the observance of the rule of law. This study therefore sought to establish the extent to which the whole range of accountability practices was evident in Kenya’s public sector. The study revealed that the current practice is one that promotes accounting for resources spent more than promoting accountability. It was further noted that public servants were more accountable to their seniors, the heads of departments and ultimately the president and his Cabinet than they were to the public which has put the government in place. Several lessons were learnt from this study which will be used to provide insight into the practice of accountability in public sector.

 

Keywords: Accountability, Accounting, Moral integrity, Public management and governance

Effects of the Proposed Removal of CBN Autonomy on the Nigerian Economy: An Informed Analysis (Published)

In Nigeria, an important issue that has engaged the attention of policy makers and the general public in recent past is the issue of appropriate autonomy for the Central Bank of Nigeria (CBN). The issue is not whether or not the Government should oversee the CBN but rather, which arm of Government should oversee the Bank – the Executive or the Legislature and to what extent. This paper examines this seemingly controversial issue from different perspectives and from an informed opinion concludes that while the CBN autonomy is essential, the issue of transparency and accountability in the conduct of the Bank’s affairs remain imperative and CBN autonomy should not be misconstrued as latitude for frivolity and unwholesome dabbling, especially by the CBN leadership, into political matters at every turn of events.

Keywords: Accountability, Autonomy, Central Bank, Independence, Transparency