The Role of Government Accounting in the Implementation of Anti-Corruption Policies in Nigeria: A Case Study of ICPC
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Background of the Study
Corruption in Nigeria has been a longstanding issue that impedes the country’s development, especially within the public sector. The Independent Corrupt Practices and Other Related Offenses Commission (ICPC) was established in 2000 to combat corruption through the investigation and prosecution of corrupt individuals (Ogunleye & Adediran, 2023). Government accounting plays a crucial role in supporting anti-corruption efforts by providing transparency and accountability in the management of public funds.
Through proper accounting mechanisms such as financial reporting, auditing, and budget tracking, government accounting systems can help identify and prevent corrupt practices (Udo & Ibok, 2024). This study evaluates the role of government accounting in aiding the ICPC’s anti-corruption efforts, particularly focusing on its contributions to policy implementation and the challenges it faces in achieving its goals.
Statement of the Problem
Despite the establishment of the ICPC and its efforts to curb corruption, Nigeria continues to face widespread financial mismanagement and corruption within public institutions. The effectiveness of the ICPC is often hindered by weak financial reporting systems and the lack of integration between government accounting and anti-corruption policies (Olawale & Musa, 2025). This study seeks to explore the role of government accounting in supporting the ICPC’s implementation of anti-corruption policies.
Objectives of the Study
- To evaluate the role of government accounting in supporting the implementation of anti-corruption policies in Nigeria.
- To assess the impact of government accounting on the effectiveness of the ICPC’s operations.
- To identify the challenges in using government accounting systems to fight corruption in Nigeria.
Research Questions
- How does government accounting contribute to the implementation of anti-corruption policies in Nigeria?
- What is the impact of government accounting on the effectiveness of the ICPC’s operations?
- What challenges does the ICPC face in utilizing government accounting systems to combat corruption?
Research Hypotheses
- Government accounting significantly supports the implementation of anti-corruption policies in Nigeria.
- The impact of government accounting on the ICPC’s effectiveness in fighting corruption is significant.
- The ICPC faces challenges in using government accounting systems to combat corruption.
Scope and Limitations of the Study
This study focuses on the role of government accounting in aiding the implementation of anti-corruption policies, specifically within the ICPC, from 2015 to 2025. Limitations include the difficulty in obtaining sensitive data and the challenge of assessing the full impact of government accounting systems.
Definition of Terms
- Government Accounting: The processes and systems used for tracking, recording, and reporting public sector financial activities.
- ICPC (Independent Corrupt Practices and Other Related Offenses Commission): A Nigerian government agency tasked with investigating and prosecuting corruption cases.
- Anti-Corruption Policies: Legal frameworks and institutional measures designed to prevent, detect, and punish corruption in public institutions.
