Financial Control Institutions and Public Sector Accountability: Evidence from Bauchi State, Nigeria

• Author(s): Zainab Suara; Abubakar Saidu; Suleiman Naziru; Shittu O. brahim
• Paper ID: 1717064
• Page: 3931-3942
• Published Date: 04-05-2026
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 9 Issue 10 April-2026

Abstract

This study evaluates the effect of financial control institutions on achieving public accountability in the public sector in Bauchi State, Nigeria. Using survey research design and data from 435 senior staff across key financial control institutions, we examine the relationships between the Office of the Accountant-General, Legislature, Office of the Auditor-General, Budget Office and Planning, and accountability outcomes. Linear regression analysis reveals that all four institutions have significant positive effects on accountability, with the Legislature showing the strongest impact (β=0.333, p<0.001), followed by the Auditor-General (β=0.307, p<0.001), Budget Office (β=0.287, p<0.001), and Accountant-General (β=0.233, p<0.001). The findings confirm the integrated nature of the accountability framework and suggest that strengthening these institutions, particularly the Legislature and Budget Office, can yield substantial improvements in public sector accountability.

Keywords

Financial Control, Accountability, Public Sector, Nigeria, Budget Office, Audit

Citations

IRE Journals:
Zainab Suara, Abubakar Saidu, Suleiman Naziru, Shittu O. brahim "Financial Control Institutions and Public Sector Accountability: Evidence from Bauchi State, Nigeria" Iconic Research And Engineering Journals Volume 9 Issue 10 2026 Page 3931-3942

IEEE:
Zainab Suara, Abubakar Saidu, Suleiman Naziru, Shittu O. brahim "Financial Control Institutions and Public Sector Accountability: Evidence from Bauchi State, Nigeria" Iconic Research And Engineering Journals, 9(10)