Aug 2026· Business, Accounting, and Knowledge Journal· Vol 3· 0 citations· 19 references
Abstract
This study aims to analyze the effect of accountability, transparency, and governance on public sector financial performance. The background of this research is the increasing need for better financial management and institutional performance in public sector organizations. This study uses a quantitative approach with secondary data obtained from government financial reports and institutional disclosures. The data are analyzed using multiple regression analysis to test the effect of accountability, transparency, and governance on financial performance. The results show that accountability has a positive and significant effect on financial performance. Transparency also has a positive effect, indicating that openness in financial reporting can support better organizational performance. Governance is also found to have a significant influence on financial performance through the implementation of control systems and regulatory compliance. These findings indicate that accountability, transparency, and governance play an important role in improving public sector financial performance. This study is expected to provide empirical evidence for public sector accounting research and practical implications for policymakers in improving financial management systems.
The study investigated the effect of corporate governance practices on financial reporting quality
in Nigerian Deposit Money Banks with special focus on selected banks in Warri, Delta State. The
growing number of financial misstatements, corporate scandals and stakeholder concerns
regarding transparency have created...
Maxwell Smith Ogbotor· Journal of Accounting and Fi...· 0 citations
This study examined Public Sector Accounting Reforms and Accountability in Government
Financial Management: A Study of Akwa Ibom State Government. The study was motivated by
the need to improve transparency, efficiency, and accountability in the management of public
funds through modern accounting reforms. Specifica...
Friday Uke Akam· International Journal of Eco...· 0 citations
The research work examines the effect of corporate governance on the financial reporting quality of Nigerian banks. Such an examination may also provide deeper insight into the extent to which governance mechanisms shape the reliability and quality of financial reporting in a developing economy. The study used primary...
H. Ahmed, H. O. Adebayo, K. Babajide et al.· Journal of Contemporary Acco...· 0 citations
Corporate governance is essential to accountability, risk management, and sustainable performance in the banking sector, particularly in Nigeria’s complex financial environment. This study examines the effect of corporate governance mechanisms on the performance of specialized and deposit money banks in Nigeria. Using...
Stephen J. Stephen· Journal of Technical and Voc...· 0 citations
This study examines how audit quality relates to institutional accountability in Nigeria’s public
sector, with governance playing a moderating role. Although several reforms have been
introduced to improve oversight, accountability gaps still exist, which raises concerns about how
effective auditing processes really...
Sani Abdullahi Shinkafi· Journal of Accounting and Fi...· 0 citations
This study aims to examine the impact of good corporate governance implementation on
financial performance. The research focuses on healthcare sector companies listed on the
Indonesia Stock Exchange from 2018 to 2021. A purposive sampling method was used, resulting
in a sample size of 33. Data analysis was conducted us...
Abriyani Puspaningsih, Nisa Dewi Purwaningsih· International journal of eco...· 0 citations
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