TRANSPARENCY

This study examined the impact of e-governance on service delivery in the Nigerian public sector: A case study of Edo State Civil Service. The study adopted the survey design using questionnaire as instrument of data collection. The data was analyzed using simple percentage tables. The results revealed that ICT adoption has positively influenced public service delivery in Edo State by promoting greater transparency, enhancing accountability, and reducing opportunities for corruption. The findings also reveal a range of systemic and human-related challenges that hinder the full realization of e-governance benefits. These challenges corroborate previous studies and highlight that while technology provides a strong foundation for reform, its effectiveness depends largely on the institutional environment in which it is deployed. There must also be adequate investment in infrastructure, human capacity, cybersecurity, and change management to support a successful digital transformation. The study recommended that the government of Edo State should prioritize increased funding for e-governance initiatives. Adequate financial investment is necessary to procure modern ICT tools, upgrade existing digital infrastructure, and maintain systems for ef icient public service delivery. Reliable internet connectivity is fundamental to the success of e-governance platforms. The government should collaborate with internet service providers to extend high-speed, stable internet access to all government ministries, departments, and agencies (MDAs), including those in rural areas. Training and re-training of civil servants should be institutionalized. Tailored workshops, certifications, and continuous professional development programs are essential to equip public of icicles with the technical skills required for operating and managing e-governance systems effectively.

This study examines the pivotal role of accounting in the framework of poverty reduction programs, emphasizing the critical dimensions of transparency and accountability in Nigeria. Through the distribution and analysis of 100 structured questionnaires, data were collected from a diverse group of stakeholders, including accountants, financial officers, program managers, and representatives from non-governmental and community-based organizations involved in poverty alleviation initiatives. The research adopts both descriptive and regression analysis methods, aligning the results with the study's primary objectives. Findings underscore that effective accounting practices significantly enhance financial transparency and accountability, which in turn contribute to more efficient resource management in poverty reduction schemes. Transparency in financial reporting fosters trust between stakeholders and promotes the prudent utilization of funds, ensuring they reach the intended beneficiaries. Simultaneously, accountability mechanisms—including adherence to clear policies, external audits, and stakeholder involvement—are demonstrated to mitigate corruption, enhance program oversight, and improve overall outcomes. Moreover, the study reveals a robust positive correlation between poverty reduction and the independent variables—accounting practices, transparency, and accountability. Statistical analyses confirm the significance of these factors, with 82.2% of variance in poverty reduction explained by the regression model. This highlights the intertwined relationship between these dimensions and their collective contribution to sustainable poverty alleviation.

This study examined auditing as a strategic approach to ensuring accountability and transparency in Nigerian firms. The research specifically assessed the effects of audit frequency, audit quality, and audit independence on accountability and transparency among ten (10) listed service firms on the Nigerian Exchange (NGX) between 2019 and 2024. Secondary data were extracted from the firms’ annual reports, while the analysis was conducted using EViews 13 through descriptive statistics, correlation analysis, and panel least squares regression techniques. The descriptive results revealed a relatively high level of accountability and transparency among the sampled firms, with moderate variations in audit practices. The correlation analysis showed strong positive associations between all auditing variables and accountability and transparency, suggesting that improvements in audit mechanisms enhance corporate openness. The regression analysis indicated that audit frequency (β = 0.0276, p = 0.016) and audit quality (β = 0.0629, p = 0.000) have significant positive effects on accountability and transparency, while audit independence (β = 0.0121, p = 0.052) had a positive but statistically insignificant influence. The overall model had an R-squared value of 0.799, indicating that approximately 79.9% of the variations in accountability and transparency were explained by the three audit variables.