Public sector governance

This study evaluates the effectiveness of forensic accounting practices in detecting financial fraud within the public sector, focusing on the Edo State Government in Nigeria. A survey design was employed, with a stratified random sample of 200 respondents selected from a population of 400 government officials, auditors, and forensic practitioners. Data were collected via structured questionnaires and analyzed using linear regression with SPSS 23.0. The results indicate that stringent government regulations, higher incidences of embezzlement, and the integration of digital forensics tools significantly enhance the effectiveness of forensic accounting in detecting fraud. Additionally, robust internal controls are essential for successful fraud detection. The study recommends strengthening regulatory oversight, investing in digital forensic tools, improving internal control systems, and fostering collaboration between regulatory bodies, law enforcement, and academia. Future research should explore the role of emerging technologies, such as blockchain, AI, and machine learning, in enhancing forensic accounting practices and examine the long-term impact of regulatory reforms on fraud reduction and governance transparency.

This study examined efficiency management and accountability in Nigeria with particular focus on Akoko Edo Local Government Area. The study adopted a descriptive research design and utilized a sample size of 250 respondents drawn from the local government civil service to assess the relationship between accountability practices and management efficiency. The study revealed that corruption has significantly affected the efficiency of management within the civil service, thereby reducing productivity, weakening institutional performance, and limiting effective service delivery in the local government area. The findings further indicated that inadequate monitoring mechanisms, weak enforcement of ethical standards, and lack of transparency contributed to poor administrative outcomes. Based on these findings, the study recommended the urgent need to strengthen anti-corruption measures in public institutions through improved oversight, enforcement of accountability frameworks, and promotion of transparency in administrative processes in order to enhance efficiency, restore public trust, and improve productivity in the civil service of Akoko Edo Local Government Area and Nigeria at large