THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN TRANSPARENCY AND ACCOUNTABILITY
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- NGN 3000
THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN TRANSPARENCY AND ACCOUNTABILITY
Abstract
This research examines the role of governmental accountants in promoting transparency and accountability in public sector financial management. The objectives are to evaluate the effectiveness of governmental accountants in enhancing transparency, to assess their impact on accountability, and to identify challenges faced in this role. A survey research design was employed, allowing for the collection of data from a broad range of government finance officers and stakeholders. The sample size of 400 respondents was determined using Taro Yamane’s formula from a population of approximately 200,000, ensuring a representative sample. The case study focused on Lagos, a major administrative and financial center in Nigeria. The reliability coefficient score of the survey instrument was 0.88, reflecting high reliability. Findings indicate that governmental accountants play a crucial role in ensuring transparency and accountability, but face challenges such as political interference and limited resources. The study recommends strengthening the independence of governmental accountants and providing them with adequate resources and training to enhance their effectiveness in promoting transparency and accountability.
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