Impact Of Fiscal Accountability On Financial Management Of Public Sector In Nigeria

Fiscal accountability is central to public financial management. Public financial management cannot be realized without effective fiscal accountability. The study examined the impact of fiscal accountability on financial management of public sector in Nigeria. In specific terms, the study investigated the extent to which regulatory laws, compliance reporting and legislative control influence financial management of the Nigerian public sector. The study sampled seven public agencies in Nigeria namely NDLEA, NERC, NOA, NDIC, BPE, DMO and NPC. Questionnaire was used to collect data from responden…