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The Role of Government Accounting in Assessing Public Service Delivery in Nigeria: A Study of Lagos State Health Services

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Background of the Study

Public service delivery is a critical function of government institutions, and effective accounting systems are essential for assessing and improving service quality. Government accounting provides the framework for tracking resources, monitoring expenditures, and evaluating outcomes in public services (World Bank, 2024). Lagos State Health Services serves as a key provider of healthcare in Nigeria, with government accounting systems playing a pivotal role in managing resources and assessing performance.

However, challenges such as resource misallocation, inefficiencies, and lack of accountability have impeded the delivery of quality health services in Lagos State. This study explores the role of government accounting in assessing public service delivery within the Lagos State Health Services.

Statement of the Problem

Despite significant investments in healthcare, Lagos State Health Services faces persistent challenges in delivering quality public health services. Ineffective accounting practices, poor financial management, and lack of transparency contribute to these issues, undermining the capacity of the system to meet the healthcare needs of the population (Adebayo & Nwoke, 2023).

This study examines how government accounting influences public service delivery in Lagos State Health Services and identifies areas for improvement.

Objectives of the Study

  1. To evaluate the role of government accounting in assessing public service delivery in Lagos State Health Services.
  2. To identify challenges in the application of government accounting to healthcare delivery.
  3. To propose strategies for enhancing government accounting practices in public healthcare.

Research Questions

  1. What role does government accounting play in assessing public service delivery in Lagos State Health Services?
  2. What challenges affect the application of government accounting to healthcare delivery?
  3. What strategies can enhance government accounting practices in public healthcare?

Research Hypotheses

  1. Government accounting significantly enhances the assessment of public service delivery in Lagos State Health Services.
  2. Challenges such as inadequate funding and poor financial management hinder the effectiveness of government accounting in healthcare.
  3. Improved financial reporting and capacity building enhance government accounting practices in public healthcare.

Scope and Limitations of the Study

The study focuses on government accounting practices in public service delivery within Lagos State Health Services. Limitations include restricted access to financial data and potential biases in stakeholder responses.

Definitions of Terms

  • Government Accounting: Financial management processes that promote transparency and accountability in public sector operations.
  • Public Service Delivery: Provision of essential services such as healthcare by government institutions.
  • Lagos State Health Services: The healthcare system under Lagos State Government, providing medical services to the public.




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