ACCOUNTABILITY

Accountability is a fundamental pillar of good governance and economic development. This study examined the role of accountability in economic development within Oredo Local Government Area of Edo State. The research aims to assess the current state of accountability, its impact on economic initiatives, public perceptions of government officials' accountability, existing mechanisms for ensuring transparency, and challenges impeding effective governance. A structured questionnaire was administered to 300 respondents, and data were analyzed using mean and standard deviation. Findings reveal that accountability within Oredo LGA is low, with a mean score of 2.32 for the general level of accountability and 1.88 for government transparency. Town hall meetings and public engagement scored 2.26, indicating limited opportunities for citizen participation in governance. The study found strong agreement that accountability significantly influences economic development initiatives (Mean = 4.67), while lack of accountability negatively impacts government-led programs (Mean = 4.48). However, confidence in officials' ability to manage public funds effectively was low (Mean = 2.68), and government accountability in cases of resource mismanagement also received a low rating (Mean = 2.67). Corruption was identified as a major hindrance to accountability (Mean = 4.66). Respondents recognized the existence of monitoring mechanisms (Mean = 4.1) but emphasized the need for stronger anti-corruption laws (Mean = 4.66) and enhanced transparency measures (Mean = 4.66). Major challenges to accountability include political influence (Mean = 4.51), lack of financial transparency (Mean = 4.58), and weak enforcement of laws (Mean = 4.61). The study concludes that weak accountability structures undermine economic development in Oredo LGA. Strengthening anti-corruption laws, increasing public transparency, enforcing legal frameworks, and fostering civic engagement are recommended to improve governance and economic growth in the region. This research provides valuable insights into local governance challenges and offers practical recommendations for enhancing accountability in Oredo Local
Government Area of Edo State.

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

use it provides the opportunity for participation of the people in the running of their affairs within a given society. Again it advances an open, responsible, and accountable government. Since 1999, Nigeria practices presidential democracy with three main institutions, comprising of the Executive, Legislature and Judiciary. The Legislature is the most representative as it has the institutional mandate to project the interests of the various constituencies in the country. By virtue of the Constitution of the Federal Republic of Nigeria 1999, (herein 1999 Constitution) the Legislature performs three principal roles of law making, oversight of the executive arm, and representation. Upon election by the electorate, the principle of representation requires legislators to be accountable to their constituents in the performance of their constitutional duties. In Nigeria, there is no consensus of opinion on whether legislators after being elected into parliament constantly engage their constituents in policy decisions, until the next set of elections. The aim of this study was to examine legislative accountability as envisaged under the 1999 Constitution. The study focused mainly on the representational role of the National Assembly and its different models by evaluating its effectiveness. Thus several issues of legislative accountability were interrogated. The study adopted the doctrinal research methodology, using secondary data. The study examined whether there are enough constitutional mechanisms for the electorate to hold legislators accountable. The study analyzed the accountability mechanisms that are available to check the excesses of legislators, provided under the 1999 Constitution. These are free and fair election, recall, minimum sitting days’ requirement, sanctity of party label, presidential veto, judicial review, internal mechanism of suspension, and the absence of immunity from criminal trial for legislators. Since Nigeria’s constitutional practice is modeled after that of the United States of America, the study undertook a comparison of the American system in the context of the accountability mechanisms in order to draw useful lessons for Nigeria. The study found that the mechanism of recall is ineffective in enhancing legislative accountability due to its cumbersome process as provided in the 1999 Constitution. The study also found that election as a mechanism can only be effective if it is free and fair, which is hardly the case in Nigeria. It also found that although there are a number of mechanisms available in the 1999 Constitution to ensure accountability by the Legislature and its members, recall and periodic elections are the only formal accounting tools at the disposal of the electorates. The study proffered a detailed roadmap to legislative accountability. Consequently, the study identified novel measures such as roll-call, visible and recorded votes which can be adapted from the constitutional practice of the United States of America to promote effective legislative representation cum accountability in Nigeria. The Study recommends that these novel measures found in the U.S should be adopted in Nigeria in other to enhance legislative accountability.

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.

This study investigates auditors influence on performance and accountability in business organizations in Nigeria. The main purpose of this study was to specifically find out the impact of influence of auditors’ professionalism, auditors’ level of education, auditor’s work experience and auditors’ evidence-based approach on the performance and accountability of business organization in Nigeria. The design of the study was a survey research design. The population target of this study comprised of 376 small and medium-sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The research instruments used in gathering data was the questionnaire, which were administered to small and medium- sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The instrument was validated by the research supervisor and other lecturers in the Department of Accounting. Mean, standard deviation, percentages, regression and Pearson correlation analysis were used analyze the research questions and hypotheses. The findings reveals that auditors’ professionalism influenced, level of education, work experience and evidence-based approach significantly influenced performance and accountability in business organization in Nigeria (P<0.05). It was also revealed that the most the most important factors that resulted to performance and accountability in business organization in Nigeria are auditors’ work experience (0.233), professionalism (0.225), level of education (0.220) and evidence-based approach (0.189) respectively. Therefore they are considered indispensable for business organization growth in the study area. Based on the findings, the researcher recommended that small and medium enterprises in Edo State are to adopt hiring competent auditors as a strategy of improving accountability and performance while auditing firms should adhere strictly to international auditing standards (ISA) and financial reporting frameworks such as IFRS to improve audit reliability and accountability in Nigerian businesses