Title: The effect of fiscal accountability and transparency on service delivery in the Nigerian public sector

Authors: Gbadegesin Babatunde Adeyeye; Adeyemi Mobolaji Adeyeye

Addresses: Department of Accounting, Faculty of Management Sciences, University of Lagos, Nigeria ' Department of Accounting, Faculty of Management Sciences, University of Lagos, Nigeria

Abstract: This study examined the effect of fiscal accountability and transparency on service delivery in the Nigerian public sector. The study obtained usable data from 120 respondents through questionnaire from a sample size of 150 respondents selected randomly out of the population of 2,059 staff in five ministries in Lagos State, Nigeria. Furthermore, using convenience sampling method, 105 usable data were obtained from the consumers of services provided by these five ministries out of the 150 copies of questionnaire administered on them. Descriptive and inferential statistics were used to analyse the data. Findings of the study indicate that each of the individual independent variables has significant positive relationship with the dependent variable. The study also suggests that the combined effect of accountability and transparency appears to have greater effect on service delivery than any of the individual components. The paper recommends amongst others, that re-direction of government efforts to the public sector by upholding and being sincere with the practice of accountability and transparency will improve service delivery in the Nigerian public sector.

Keywords: fiscal accountability; transparency; good service delivery; GSD; public sector; Nigeria.

DOI: 10.1504/AJAAF.2019.105117

African Journal of Accounting, Auditing and Finance, 2019 Vol.6 No.4, pp.318 - 344

Received: 24 Nov 2018
Accepted: 13 Aug 2019
Published online: 13 Feb 2020 *

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