期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2012
卷号：1
期号：6
出版社：Sohar University, Oman and American University of Kuwait
摘要：Nigeria is the sixth largestproducer of oil and gas in the world, but the average Nigerian on the street is poor and there ispoorinfrastructure like power supply, roads,hospitals etc. This studyexaminesthe management of public funds in terms of how public office holders give accountability report of their stewardship. Data on total federal government revenue and expenditure, state governments' revenue and expenditure were collected from Statistical bulletin fromthe Central Bank of Nigeria from 1961-2008. The results were analysed using relevant statistical tools.The findings reveals that the level of accountability is very poor in Nigeria because the attributes of accessibility, comprehensiveness, relevance, quality, reliability and timely disclosure of economic, social and political information about government activities are completely non available or partially available for the citizens to assess the performance of public officers mostly the political office holders. On the basis of these, the paper recommends among others that for accountability to be successful in the management of public funds in Nigeria there must be a reduction in the level of corruption, improving public sector accounting and auditing standards, legislators as champions of accountability and restructurethe public accounts committees and the value of money must be applied in theconduct ofgovernment business
关键词：Accountability; Public finance; Public sector Accounting; ;Management; Nigeria
