The Effects of Accountability and Transparency in Financial Management

This work examines the effect of accountability and transparency in the financial management of Nigerian Local Government: a study of Edu Local Government, Kwara State. The research design adopted is the survey method for collecting relevant data due to; the population of the study involves the management staff. Data were collected from primary sources through a structured questionnaire of the sampled 280 staff of the secretariat. A judgmental sampling technique was adopted in the course of this study. Descriptive statistics, correlation, and regression techniques are used to analyze the data run using SPSS 22 edition. The study reveals that accountability has a significant effect on the financial management; transparency has a significant effect on its accountability, too. The book recommends, among others, that, the local government cultivate integrity and ethical values among its employees and management; Internal and external auditors should be encouraged to interact well; Management should design effective internal controls to ensure efficiency and effectiveness; reliability of financial reporting as well as compliance with laws and regulations.

Autorentext

Aliyu Oba Abdulraheem a obtenu une maîtrise de comptabilité et de gestion financière (MAFM) à l'université Bayero de Kano, au Nigeria.Musa Muhammad Dandikko (Ed.) est un fonctionnaire de carrière expérimenté. Il a lu de nombreuses uvres littéraires et sa so if d'apprendre l'a incité àécrire dans un contextetypiquement haoussa .