Kechi Kankpang (ACIA, MNIM, Ph.D)
Department of Accounting, University of Calabar, Calabar
Joseph Nkiri
Department of Accounting, University of Calabar, Calabar

Administration of the public service in Nigeria is a thoughtful manifestation of the nation’s socio-
political setting. This study examined the administration, accountability and transparency processes
in Nigerian public sector organisations. The overriding purpose of the study was to examine the key
structures as well as strategies adapted in the administration of accountability and transparency
processes in public sector organisations in Nigeria. A conceptual review was adopted in the
exploring the entire gamut of administrative processes in Nigerian public sector organisations and
how these processes have affected accountability and transparency. The study found that public
sector organisations in Nigeria are affected by the following amongst others politicization of the top
hierarchy of the civil service; lack of financial, administrative, political and social accountability;
perpetual breakdown of discipline; institutionalization of corruption at all levels and segments of the
public service; disregard for rules and regulations; loss of direction; general decline of efficiency
and effectiveness. Accordingly, the above administrative challenges have been found to be
responsible the sorry state of accountability and transparency in Nigerian public sector
organisations. Furthermore, if the judiciary effectively enforces the rule of law and the Legislature
carries out its oversight functions effectively, government will function as one in which separation of
power truly operates. Such governance enhances openness, judicious allocation and utilization of
resources, effective control and monitoring of performance and compliance. It will also engender
accountability, eliminate waste, and detract from opaqueness under which corruption thrives. The
study recommended the conduct of government affairs within formulated guidelines must be subject
to the people's verification and scrutiny; public officers must carry out their duties within the
purviews of their powers as specified hi the relevant codes; all government financial transactions
including budgets and expenditures should comprehensively spell out in relevant documents after
undertaking due consultations with relevant stakeholders; openness of government activities and the
people's unhindered access to information about such activities.
Key words: Administration, accountability, transparency, public sector organisations.


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