International records / OpenAlex research

Budgeting Process, Expenditure Management, Institutional Quality and Financial Accountability among Selected Local Governments in Southwest Nigeria

Financial accountability in the public sector is vital for economic growth, financial stability, service delivery and the gaining of public trust. It is, however, often hampered by poor financial management practices and weak institutions. In Nigerian local governments, fears that inefficiencies in the budgeting process, expenditure management practices and weak institutions may mar the achievement of financial accountability and ultimately stifle grassroots development is widespread. It is on this basis that the study investigates how budgeting process and expenditure management practices aff…