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Data Analytics and Accountability of Selected Government Agencies in Oyo State, Nigeria

Aug 2026 · Journal of Accounting and Financial Management · 0 citations

Abstract

Abstract Accountability challenges persist among government agencies in Oyo State of Nigeria and erode public trust, yet the potential role of data analytics towards addressing these deficits remains an underexplored frontier. This study explores how data analytics-data generation, processing, analysis/interpretation, and preservation-influences accountability promotion in Oyo State government agencies. Guided by Agency Theory and Data Lifecycle Theory, a descriptive survey design was adopted, with 173 respondents from Finance, Education, and Health ministries, giving a response rate of 82.3%. Accountability was measured by answerability, transparency, and consequences/sanctions. Regression analysis revealed that data processing had the most significant influence (R² = 56.0%, p < 0.05), followed by data preservation (R² = 57.5%), data analysis/interpretation (R² = 47.8%), and data generation (R² = 33.9%). Generally, data analytics explained 31.7% of variance in accountability; hence, this affirms t

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