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AN ASSESSMENT OF PUBLIC SECTOR FINANCIAL MANAGEMENT AND ACCOUNTABILITY

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  • Recommended for : Student Researchers
  • NGN 3000

AN ASSESSMENT OF PUBLIC SECTOR FINANCIAL MANAGEMENT AND ACCOUNTABILITY

ABSTRACT

 

This study assesses public sector financial management and accountability, focusing on budgetary controls, transparency, and performance evaluation. A survey design was employed to gather data from public sector accountants and financial managers, providing insights into current practices and challenges. The sample size, calculated using Taro Yamane’s formula, was 370 from a population of 8,000 public sector accountants in Abuja, ensuring a representative sample. Abuja was selected for its central role in national governance and public sector activities. The study achieved a reliability coefficient score of 0.87, confirming the reliability of the survey instrument. Findings indicate that while budgetary controls and transparency measures are generally effective, there are significant gaps in performance evaluation processes. The study recommends strengthening performance evaluation frameworks and enhancing training programs for public sector accountants to improve overall financial management and accountability.





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