Original Research Article | OPEN ACCESS
Financial Accountability, Transparency and Management of the Nigerian Public Sector

T. O. Agbatogun ,

Department of Accounting, College of Management Sciences, Federal University of Agriculture, Abeokuta, Ogun State, Nigeria.agbatogunto@funaab.edu.ng;

For correspondence:-     Email: agbatogunto@funaab.edu.ng

Received: 15 January, 2019        Accepted: 25 Feb. 2019        Published: 31 Marcch 2019

Citation: Agbatogun TO, Financial Accountability, Transparency and Management of the Nigerian Public Sector. Account Tax Rev 2019; 3(1):104-117 doi:

© 2019 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


This study examines the impact of financial accountability and transparency on the management of public sector in Nigeria. Data were gathered primarily with the use of questionnaire and analyzed using SPSS version 20.0. The findings reveal that the level of governance in Nigeria is very poor due to due to various recent financial scandals and misappropriation of public funds the country has experienced over the years.  The paper recommends among others that for accountability to be successful in the management of public sectors in Nigeria those who hold public positions should be made to be accountable for the misappropriation of public fund

Keywords: Transparency, Accountability, Public sector, Service delivery, Management, Nigeria.

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