ABSTRACT
Fiscal accountability is central to public financial management. Public financial management cannot be realized without effective fiscal accountability. The study examined the impact of fiscal accountability on financial management of public sector in Nigeria. In specific terms, the study investigated the extent to which regulatory laws, compliance reporting and legislative control influence financial management of the Nigerian public sector. Questionnaire was used to collect data from respondents, who are accountants and auditors in selected agencies. The descriptive statistics and multiple regression analysis were employed for the analysis of data. Findings revealed that regulatory laws, compliance reporting and legislative control strongly drive financial management of selected agencies. The study suggested amongst others that Government should put in place strategic structure that enables building of fiscal accountability framework and make enabling regulation that protect whistle blowers and creating enabling environment generally for fiscal accountability. These truly have the capacity to enhance financial management in public sector in Nigeria.
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Chapter One: Introduction
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