A Conceptual Model for Advancing Government Accountability through Data-Driven Financial Oversight and Public Sector Auditing

References

[1] Abisoye, A. and Akerele, J.I., 2022. A Practical Framework for Advancing Cybersecurity, Artificial Intelligence and Technological Ecosystems to Support Regional Economic Development and Innovation. Int J Multidiscip Res Growth Eval, 3(1), pp.700-713.

[2] Abisoye, A. and Akerele, J.I., 2022. A scalable and impactful model for harnessing artificial intelligence and cybersecurity to revolutionize workforce development and empower marginalized youth. Int J Multidiscip Res Growth Eval, 3(1), pp.714-719.

[3] Achumie, G.O., Oyegbade, I.K., Igwe, A.N., Ofodile, O.C. and Azubuike, C., 2022. AI-driven predictive analytics model for strategic business development and market growth in competitive industries. J Bus Innov Technol Res.

[4] Adekunle, B. I., Chukwuma-Eke, E. C., Balogun, E. D., & Ogunsola, K. O. (2021). Machine learning for automation: Developing data-driven solutions for process optimization and accuracy improvement. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 800–808. https://doi.org/10.54660/.IJMRGE.2021.2.1.800-808

[5] Adekunle, B. I., Chukwuma-Eke, E. C., Balogun, E. D., & Ogunsola, K. O. (2021). A predictive modeling approach to optimizing business operations: A case study on reducing operational inefficiencies through machine learning. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 791–799. https://doi.org/10.54660/.IJMRGE.2021.2.1.791-799

[6] Adekunle, B.I., Chukwuma-Eke, E.C., Balogun, E.D. and Ogunsola, K.O., 2021. Machine Learning for Automation: Developing Data-Driven Solutions for Process Optimization and Accuracy Improvement. Machine Learning, 2(1).

[7] Adeniji, I.E., Kokogho, E., Olorunfemi, T.A., Nwaozomudoh, M.O., Odio, P.E. and Sobowale, A., 2022. Customized financial solutions: Conceptualizing increased market share among Nigerian small and medium enterprises. International Journal of Social Science Exceptional Research, 1(1), pp.128-140.

[8] Adeniji, I.E., Kokogho, E., Olorunfemi, T.A., Nwaozomudoh, M.O., Odio, P.E. and Sobowale, A., 2022. Customized financial solutions: Conceptualizing increased market share among Nigerian small and medium enterprises. International Journal of Social Science Exceptional Research, 1(1), pp.128-140.

[9] Adewoyin, M.A., 2021. Developing frameworks for managing low-carbon energy transitions: overcoming barriers to implementation in the oil and gas industry.

[10] Adewoyin, M.A., 2022. Advances in risk-based inspection technologies: Mitigating asset integrity challenges in aging oil and gas infrastructure.

[11] Agho, G., Ezeh, M.O., Isong, M., Iwe, D. and Oluseyi, K.A., 2021. Sustainable pore pressure prediction and its impact on geo-mechanical modelling for enhanced drilling operations. World Journal of Advanced Research and Reviews, 12(1), pp.540-557.

[12] Ajayi, A. and Akerele, J.I., 2021. A high-impact data-driven decisionmaking model for integrating cutting-edge cybersecurity strategies into public policy, governance, and organizational frameworks. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), pp.623-637.

[13] Ajayi, A. and Akerele, J.I., 2022. A practical framework for advancing cybersecurity, artificial intelligence, and technological ecosystems to support regional economic development and innovation. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), pp.700-713.

[14] Ajiga, D., Ayanponle, L. and Okatta, C.G., 2022. AI-powered HR analytics: Transforming workforce optimization and decision-making. International Journal of Science and Research Archive, 5(2), pp.338-346.

[15] ALONGE, E.O., EYO-UDO, N.L., CHIBUNNA, B., UBANADU, A.I.D., BALOGUN, E.D. and OGUNSOLA, K.O., 2021. Digital Transformation in Retail Banking to Enhance Customer Experience and Profitability.

[16] Alonge, E.O., Eyo-Udo, N.L., Ubanadu, B.C., Daraojimba, A.I., Balogun, E.D. and Ogunsola, K.O., 2021. Enhancing Data Security with Machine Learning: A Study on Fraud Detection Algorithms.

[17] Arner, D.W., Zetzsche, D.A., Buckley, R.P. and Weber, R.H., 2020. The future of data-driven finance and RegTech: Lessons from EU big bang II. Stan. JL Bus. & Fin., 25, p.245.

[18] Ashok, M., Al Badi Al Dhaheri, M.S.M., Madan, R. and Dzandu, M.D., 2021. How to counter organisational inertia to enable knowledge management practices adoption in public sector organisations. Journal of Knowledge Management, 25(9), pp.2245-2273.

[19] Attah, R.U., Ogunsola, O.Y. and Garba, B.M.P., 2022. The future of energy and technology management: Innovations, data-driven insights, and smart solutions development. International Journal of Science and Technology Research Archive, 3(02), pp.281-296.

[20] Babalola, F.I., Kokogho, E., Odio, P.E., Adeyanju, M.O. and Sikhakhane-Nwokediegwu, Z., 2021. The evolution of corporate governance frameworks: Conceptual models for enhancing financial performance. International Journal of Multidisciplinary Research and Growth Evaluation, 1(1), pp.589-596.

[21] Bailey, L.E. and Nyabola, N., 2021. Digital equity as an enabling platform for equality and inclusion. Pathfinders for Peaceful, Just, and Inclusive Societies/NYU Center on International Cooperation, June 2021, https://cic. nyu. edu/resources/digital-equityas-an-enabling-platform-for-equality-and-inclusion.

[22] Balogun, E.D., Ogunsola, K.O., & Ogunmokun, A.S., 2022. Developing an Advanced Predictive Model for Financial Planning and Analysis Using Machine Learning. IRE Journals, 5(11), pp.320-328. https://doi.org/10.32628/IJSRCSEIT.

[23] Bristol-Alagbariya, B., Ayanponle, L.O. and Ogedengbe, D.E., 2022. Integrative HR approaches in mergers and acquisitions ensuring seamless organizational synergies. Magna Scientia Advanced Research and Reviews, 6 (1), 78–85 [online]

[24] Bristol-Alagbariya, B., Ayanponle, O.L. and Ogedengbe, D.E., 2022. Strategic frameworks for contract management excellence in global energy HR operations. GSC Advanced Research and Reviews, 11(3), pp.150-157.

[25] Bristol-Alagbariya, B., Ayanponle, O.L. and Ogedengbe, D.E., 2022. Developing and implementing advanced performance management systems for enhanced organizational productivity. World Journal of Advanced Science and Technology, 2(1), pp.39-46.

[26] Bristol-Alagbariya, B., Ayanponle, O.L. and Ogedengbe, D.E., 2022. Integrative HR approaches in mergers and acquisitions ensuring seamless organizational synergies. Magna Scientia Advanced Research and Reviews, 6(1), pp.78-85.

[27] Chukwuma-Eke, E. C., Ogunsola, O. Y., & Isibor, N. J. (2021). Designing a robust cost allocation framework for energy corporations using SAP for improved financial performance. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 809–822. https://doi.org/10.54660/.IJMRGE.2021.2.1.809-822

[28] Chukwuma-Eke, E. C., Ogunsola, O. Y., & Isibor, N. J. (2022). A conceptual approach to cost forecasting and financial planning in complex oil and gas projects. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 819–833. https://doi.org/10.54660/.IJMRGE.2022.3.1.819-833

[29] Chukwuma-Eke, E. C., Ogunsola, O. Y., & Isibor, N. J. (2022). A conceptual framework for financial optimization and budget management in large-scale energy projects. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 823–834. https://doi.org/10.54660/.IJMRGE.2021.2.1.823-834

[30] Darmawaskita, N. and McDaniel, T., 2021, July. Analysis of the impact of educational technology on social inequity in the United States. In International Conference on Human-Computer Interaction (pp. 41-51). Cham: Springer International Publishing.

[31] Dienagha, I.N., Onyeke, F.O., Digitemie, W.N. and Adekunle, M., 2021. Strategic reviews of greenfield gas projects in Africa: Lessons learned for expanding regional energy infrastructure and security.

[32] Elgohary, E. and Abdelazyz, R., 2020. The impact of employees' resistance to change on implementing e‐government systems: An empirical study in Egypt. The Electronic Journal of Information Systems in Developing Countries, 86(6), p.e12139.

[33] Elujide, I., Fashoto, S.G., Fashoto, B., Mbunge, E., Folorunso, S.O. and Olamijuwon, J.O., 2021. Application of deep and machine learning techniques for multi-label classification performance on psychotic disorder diseases. Informatics in Medicine Unlocked, 23, p.100545.

[34] Elujide, I., Fashoto, S.G., Fashoto, B., Mbunge, E., Folorunso, S.O. and Olamijuwon, J.O., 2021. Informatics in Medicine Unlocked.

[35] Elumilade, O.O., Ogundeji, I.A., Achumie, G.O., Omokhoa, H.E. and Omowole, B.M., 2021. Enhancing fraud detection and forensic auditing through data-driven techniques for financial integrity and security. Journal of Advanced Education and Sciences, 1(2), pp.55-63.

[36] Elumilade, O.O., Ogundeji, I.A., Achumie, G.O., Omokhoa, H.E. and Omowole, B.M., 2022. Optimizing corporate tax strategies and transfer pricing policies to improve financial efficiency and compliance. Journal of Advance Multidisciplinary Research, 1(2), pp.28-38.

[37] Engin, Z. and Treleaven, P., 2019. Algorithmic government: Automating public services and supporting civil servants in using data science technologies. The Computer Journal, 62(3), pp.448-460.

[38] Ezeafulukwe, C., Okatta, C.G. and Ayanponle, L., 2022. Frameworks for sustainable human resource management: Integrating ethics, CSR, and Data-Driven Insights.

[39] Ezeife, E., Kokogho, E., Odio, P.E. and Adeyanju, M.O., 2021. The future of tax technology in the United States: A conceptual framework for AI-driven tax transformation. Future, 2(1).

[40] Gade, K.R., 2021. Data-driven decision making in a complex world. Journal of Computational Innovation, 1(1).

[41] Govender, P., Fashoto, S.G., Maharaj, L., Adeleke, M.A., Mbunge, E., Olamijuwon, J., Akinnuwesi, B. and Okpeku, M., 2022. The application of machine learning to predict genetic relatedness using human mtDNA hypervariable region I sequences. Plos one, 17(2), p.e0263790.

[42] Henderson, J., Ward, P.R., Tonkin, E., Meyer, S.B., Pillen, H., McCullum, D., Toson, B., Webb, T., Coveney, J. and Wilson, A., 2020. Developing and maintaining public trust during and post-COVID-19: can we apply a model developed for responding to food scares?. Frontiers in public health, 8, p.369.

[43] Isibor, N. J., Ewim, C. P.-M., Ibeh, A. I., Adaga, E. M., Sam-Bulya, N. J., & Achumie, G. O. (2021). A generalizable social media utilization framework for entrepreneurs: Enhancing digital branding, customer engagement, and growth. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 751–758. https://doi.org/10.54660/.IJMRGE.2021.2.1.751-758

[44] Isibor, N. J., Ibeh, A. I., Ewim, C. P.-M., Sam-Bulya, N. J., Adaga, E. M., & Achumie, G. O. (2022). A financial control and performance management framework for SMEs: Strengthening budgeting, risk mitigation, and profitability. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 761–768. https://doi.org/10.54660/.IJMRGE.2022.3.1.761-768

[45] Jessa, E. (2017) 'Soil Stabilization Using Bio-Enzymes: A Sustainable Alternative to Traditional Methods', Journal of Communication in Physical Sciences, 2(1), pp. 50-67. Available at: https://journalcps.com/index.php/volumes/article/view/33/31.

[46] Kempeneer, S., 2021. A big data state of mind: Epistemological challenges to accountability and transparency in data-driven regulation. Government Information Quarterly, 38(3), p.101578.

[47] Kolevski, D., Michael, K., Abbas, R. and Freeman, M., 2021, July. Cloud data breach disclosures: The consumer and their personally identifiable information (PII)?. In 2021 IEEE Conference on norbert wiener in the 21st century (21CW) (pp. 1-9). IEEE.

[48] Limba, R.S., Hutahayan, B. and Fernandes, A., 2019. Sustaining innovation and change in government sector organizations: Examining the nature and significance of politics of organizational learning. Journal of Strategy and Management, 12(1), pp.103-115.

[49] Mehraj, H., Jayadevappa, D., Haleem, S.L.A., Parveen, R., Madduri, A., Ayyagari, M.R. and Dhabliya, D., 2021. Protection motivation theory using multi-factor authentication for providing security over social networking sites. Pattern Recognition Letters, 152, pp.218-224.

[50] Monteduro, F., Cecchetti, I., Lai, Y. and Allegrini, V., 2021. Does stakeholder engagement affect corruption risk management?. Journal of Management and Governance, 25(3), pp.759-785.

[51] Nwaimo, C.S., Adewumi, A. and Ajiga, D., 2022. Advanced data analytics and business intelligence: Building resilience in risk management. International Journal of Scientific Research and Applications, 6(2), p.121.

[52] Nwaozomudoh, M.O., Odio, P.E., Kokogho, E., Olorunfemi, T.A., Adeniji, I.E. and Sobowale, A., 2021. Developing a conceptual framework for enhancing interbank currency operation accuracy in Nigeria's banking sector. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), pp.481-494.

[53] Odio, P.E., Kokogho, E., Olorunfemi, T.A., Nwaozomudoh, M.O., Adeniji, I.E. and Sobowale, A., 2022. A conceptual model for reducing operational delays in currency distribution across Nigerian banks. International Journal of Social Science Exceptional Research, 1(6), pp.17-29.

[54] Odio, P.E., Kokogho, E., Olorunfemi, T.A., Nwaozomudoh, M.O., Adeniji, I.E. and Sobowale, A., 2022. A conceptual model for reducing operational delays in currency distribution across Nigerian banks. International Journal of Social Science Exceptional Research, 1(6), pp.17-29.

[55] Odio, P.E., Kokogho, E., Olorunfemi, T.A., Nwaozomudoh, M.O., Adeniji, I.E. and Sobowale, A., 2021. Innovative financial solutions: A conceptual framework for expanding SME portfolios in Nigeria's banking sector. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), pp.495-507.

[56] Odunaiya, O.G., Soyombo, O.T. and Ogunsola, O.Y., 2021. Economic incentives for EV adoption: A comparative study between the United States and Nigeria. Journal of Advanced Education and Sciences, 1(2), pp.64-74.

[57] Odunaiya, O.G., Soyombo, O.T. and Ogunsola, O.Y., 2021. Energy Storage Solutions for Solar Power: Technologies and Challenges. Energy, 2(1).

[58] Odunaiya, O.G., Soyombo, O.T. and Ogunsola, O.Y., 2022. Sustainable energy solutions through AI and software engineering: Optimizing resource management in renewable energy systems. Journal of Advanced Education and Sciences, 2(1), pp.26-37.

[59] Ogbuagu, O.O., Mbata, A.O., Balogun, O.D., Oladapo, O., Ojo, O.O., & Muonde, M. (2022) ‘Enhancing biopharmaceutical supply chains: Strategies for efficient drug formulary development in emerging markets’, International Journal of Medical and All Body Health Research, 3(1), pp. 73-82. Available at: https://doi.org/10.54660/IJMBHR.2022.3.1.73-82​

[60] Ogbuagu, O.O., Mbata, A.O., Balogun, O.D., Oladapo, O., Ojo, O.O. and Muonde, M., 2022. Novel phytochemicals in traditional medicine: Isolation and pharmacological profiling of bioactive compounds. International Journal of Medical and All Body Health Research, 3(1), pp.63-71.

[61] Ogungbenle, H.N. and Omowole, B.M., 2012. Chemical, functional and amino acid composition of periwinkle (Tympanotonus fuscatus var radula) meat. Int J Pharm Sci Rev Res, 13(2), pp.128-132.

[62] Ogunnowo Enoch, Elemele Ogu, Peter Egbumokei, Ikiomoworio Dienagha, Wags Digitemie. (2022). Theoretical Model for Predicting Microstructural Evolution in Superalloys Under Directed Energy Deposition (DED) Processes. 5(1), pp 076 – 089

[63] Ogunnowo Enoch, Elemele Ogu, Peter Egbumokei, Ikiomoworio Dienagha, Wags Digitemie. (2021). Theoretical framework for dynamic mechanical analysis in material selection for high-performance engineering applications. Open Access Research Journal of Multidisciplinary Studies. 1(2), pp117 – 131

[64] Ogunsola, K. O., Balogun, E. D., & Ogunmokun, A. S. (2021). Enhancing financial integrity through an advanced internal audit risk assessment and governance model. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 781–790. https://doi.org/10.54660/.IJMRGE.2021.2.1.781-790

[65] Ogunyankinnu, T., Onotole, E.F., Osunkanmibi, A.A., Adeoye, Y., Aipoh, G. and Egbemhenghe, J., 2022. Blockchain and AI synergies for effective supply chain management.

[66] Okeke, C.I., Agu, E.E., Ejike, O.G., Ewim, C.P.M. and Komolafe, M.O., 2022. A regulatory model for standardizing financial advisory services in Nigeria. International Journal of Frontline Research in Science and Technology, 1(02), pp.067-082.

[67] Okeke, I.C., Agu, E.E., Ejike, O.G., Ewim, C.P. and Komolafe, M.O., 2022. A conceptual framework for enhancing product standardization in Nigeria’s manufacturing sector. International Journal of Frontline Research in Multidisciplinary Studies, 1(2), pp.1-13.

[68] Okeke, I.C., Agu, E.E., Ejike, O.G., Ewim, C.P. and Komolafe, M.O., 2022. Developing a regulatory model for product quality assurance in Nigeria’s local industries. International Journal of Frontline Research in Multidisciplinary Studies, 1(02), pp.54-69.

[69] Okeke, I.C., Agu, E.E., Ejike, O.G., Ewim, C.P. and Komolafe, M.O., 2022. A conceptual model for standardizing tax procedures in Nigeria’s public and private sectors. International Journal of Frontline Research in Multidisciplinary Studies, 1(2), pp.14-26.

[70] Okeke, I.C., Agu, E.E., Ejike, O.G., Ewim, C.P. and Komolafe, M.O., 2022. A theoretical model for standardized taxation of Nigeria’s informal sector: A pathway to compliance. International Journal of Frontline Research in Science and Technology, 1(2), pp.83-97.

[71] Okeke, I.C., Agu, E.E., Ejike, O.G., Ewim, C.P. and Komolafe, M.O., 2022. A model for foreign direct investment (FDI) promotion through standardized tax policies in Nigeria. International Journal of Frontline Research in Science and Technology, 1(2), pp.53-66.

[72] Okeke, I.C., Agu, E.E., Ejike, O.G., Ewim, C.P.M. and Komolafe, M.O., 2022. A conceptual model for financial advisory standardization: Bridging the financial literacy gap in Nigeria. International Journal of Frontline Research in Science and Technology, 1(02), pp.038-052.

[73] Okolie, C.I., Hamza, O., Eweje, A., Collins, A., Babatunde, G.O., & Ubamadu, B.C., 2021. Leveraging Digital Transformation and Business Analysis to Improve Healthcare Provider Portal. ICONIC RESEARCH AND ENGINEERING JOURNALS, 4(10), pp.253-257.

[74] Okolie, C.I., Hamza, O., Eweje, A., Collins, A., Babatunde, G.O., & Ubamadu, B.C., 2022. Implementing Robotic Process Automation (RPA) to Streamline Business Processes and Improve Operational Efficiency in Enterprises. International Journal of Social Science Exceptional Research, 1(1), pp.111-119. Available at: https://doi.org/10.54660/.IJMRGE.2022.1.1.111-119.

[75] Oluokun, O.A., 2021. Design of a Power System with Significant Mass and Volume Reductions, Increased Efficiency, and Capability for Space Station Operations Using Optimization Approaches (Doctoral dissertation, McNeese State University).

[76] Oluwafunmike O. Elumilade, Ibidapo Abiodun Ogundeji, Godwin Ozoemenam Achumie, Hope Ehiaghe Omokhoa and Bamidele Michael Omowole (2022); Optimizing Corporate Tax Strategies and Transfer Pricing Policies to Improve Financial Efficiency and Compliance: Journal of Advance Multidisciplinary Research 2022; 1(2):28-38

[77] Oluwafunmike O. Elumilade, Ibidapo Abiodun Ogundeji, Godwin Ozoemenam Achumie, Hope Ehiaghe Omokhoa and Bamidele Michael Omowole (2022): Enhancing Fraud Detection and Forensic Auditing Through Data-Driven Techniques for Financial Integrity and Security: Journal of Advance Education and Sciences 2022; 1(2):55-63

[78] Ometov, A., Petrov, V., Bezzateev, S., Andreev, S., Koucheryavy, Y. and Gerla, M., 2019. Challenges of multi-factor authentication for securing advanced IoT applications. IEEE Network, 33(2), pp.82-88.

[79] Onotole francis, E., Ogunyankinnu, T., Adeoye, Y., Osunkanmibi, A.A., Aipoh, G. and Egbemhenghe, J., 2022. The Role of Generative AI in developing new Supply Chain Strategies-Future Trends and Innovations.

[80] Otokiti, B.O., Igwe, A.N., Ewim, C.P.M. and Ibeh, A.I., 2021. Developing a framework for leveraging social media as a strategic tool for growth in Nigerian women entrepreneurs. Int J Multidiscip Res Growth Eval, 2(1), pp.597-607.

[81] Oyedokun, O.O., 2019. Green human resource management practices and its effect on the sustainable competitive edge in the Nigerian manufacturing industry (Dangote) (Doctoral dissertation, Dublin Business School).

[82] Oyegbade, I.K., Igwe, A.N., Ofodile, O.C. and Azubuike, C., 2021. Innovative financial planning and governance models for emerging markets: Insights from startups and banking audits. Open Access Research Journal of Multidisciplinary Studies, 1(2), pp.108-16.

[83] Oyegbade, I.K., Igwe, A.N., Ofodile, O.C. and Azubuike, C., 2022. Advancing SME financing through public-private partnerships and low-cost lending: A framework for inclusive growth. Iconic Research and Engineering Journals, 6(2), pp.289-302.

[84] Oyegbade, I.K., Igwe, A.N., Ofodile, O.C. and Azubuike, C., 2022. Transforming financial institutions with technology and strategic collaboration: Lessons from banking and capital markets. Int J Multidiscip Res Growth Eval, 4(6), pp.1118-27.

[85] Oyeniyi, L.D., Igwe, A.N., Ofodile, O.C. and Paul-Mikki, C., 2021. Optimizing risk management frameworks in banking: Strategies to enhance compliance and profitability amid regulatory challenges. Journal Name Missing.

[86] Ozobu, C.O., Adikwu, F.E., Odujobi, O., Onyekwe, F.O. and Nwulu, E.O., 2022. A Conceptual Model for Reducing Occupational Exposure Risks in High-Risk Manufacturing and Petrochemical Industries through Industrial Hygiene Practices.

[87] Paul, P.O., Abbey, A.B.N., Onukwulu, E.C., Agho, M.O. and Louis, N., 2021. Integrating procurement strategies for infectious disease control: Best practices from global programs. prevention, 7, p.9.

[88] Piaggio, D., Castaldo, R., Cinelli, M., Cinelli, S., Maccaro, A. and Pecchia, L., 2021. A framework for designing medical devices resilient to low-resource settings. Globalization and health, 17(1), p.64.

[89] Qin, S.J. and Chiang, L.H., 2019. Advances and opportunities in machine learning for process data analytics. Computers & Chemical Engineering, 126, pp.465-473.

[90] Spinello, R.A., 2021. Corporate data breaches: A moral and legal analysis. Journal of Information Ethics, 30(1), pp.12-32.

[91] Stachová, K., Papula, J., Stacho, Z. and Kohnová, L., 2019. External partnerships in employee education and development as the key to facing industry 4.0 challenges. Sustainability, 11(2), p.345.

[92] Thakhathi, A., le Roux, C. and Davis, A., 2019. Sustainability leaders’ influencing strategies for institutionalising organisational change towards corporate sustainability: A strategy-as-practice perspective. Journal of Change Management, 19(4), pp.246-265.

@article{1703527,
      author = {Comfort Iyabode Lawal, Solomon Christopher Friday, Damilola Christiana Ayodeji, Adedamola Sobowale},
      title = {A Conceptual Model for Advancing Government Accountability through Data-Driven Financial Oversight and Public Sector Auditing},
      journal = {Iconic Research And Engineering Journals},
      year = {2022},
      volume = {5},
      number = {12},
      pages = {452-467},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1703527.pdf},
      abstract = {The pursuit of enhanced government accountability has become increasingly critical in an era marked by heightened public demand for transparency, efficient resource utilization, and responsive governance. This presents a conceptual model aimed at advancing government accountability through the integration of data-driven financial oversight and public sector auditing. Traditional approaches to financial oversight, while foundational, often suffer from limitations in timeliness, scope, and effectiveness, particularly in detecting financial anomalies and systemic inefficiencies. The proposed model addresses these gaps by leveraging real-time data analytics, predictive modeling, and artificial intelligence to improve the accuracy and impact of financial monitoring and auditing processes. Central to the model is the development of an interoperable data infrastructure supported by Integrated Financial Management Information Systems (IFMIS), enabling seamless data collection, analysis, and sharing across institutions. Analytical tools such as anomaly detection algorithms, machine learning, and visualization dashboards empower auditors and oversight bodies to identify patterns of misuse or inefficiencies with greater precision and speed. The model also incorporates institutional and legal frameworks that promote inter-agency collaboration, regulatory compliance, and transparency mandates, while fostering citizen engagement through open data platforms and participatory oversight mechanisms. Implementation of the model follows a phased approach: assessing institutional readiness, customizing the framework to national contexts, pilot testing, and eventual institutionalization. The model is expected to yield substantial benefits including enhanced fiscal discipline, reduced corruption, improved efficiency of public expenditures, and strengthened public trust. Comparative insights from countries successfully employing data-driven oversight, such as Estonia and South Korea, are discussed to highlight best practices and contextual adaptability. Despite potential challenges such as data privacy concerns, technological disparities, and resistance to change, the model offers a transformative pathway for governments to modernize public financial management. It serves as a strategic blueprint for policymakers, auditors, and development partners committed to strengthening governance through innovation and accountability.},
      keywords = {Conceptual model, Advancing government, Accountability, Data-driven, Financial Oversight, Public sector, Auditing},
      month = {June},
  }