International records / OpenAlex research

Public Financial Management Reform and Sustainable Economic Development in Nigeria: The PIVOT Framework

Effective public financial management is essential for translating public resources into sustainable economic development, particularly in developing economies characterised by institutional weaknesses, fiscal pressures, infrastructure deficits, and limited administrative capacity. This study examines how public financial management reforms influence resource mobilisation, expenditure control, transparency, accountability, and development outcomes in Nigeria between 1999 and 2025. It adopts a qualitative longitudinal case-study design, combining documentary analysis, thematic analysis, and pro…