SPIRITUAL ACCOUNTING AND ITS ROLE IN SUSTAINABLE GOVERNANCE OF
NIGERIA

Udo, Ekubiat John, PhD
Department of Accountancy, School of Business Management
Akwa Ibom State Polytechnic, Ikot Osurua, Ikot Ekpene, Nigeria

Abstract
Nigeria has experience a breakdown in governance since democratic government. Politicking for
political offices rather than sustainable governance has become the order of the day. Spiritual
accounting and its role in sustainable governance was examined. Descriptive and Exploratory Cross-
sectional Survey designs were adopted in this study. The population for the study consisted of 886
professional accountants (financial members) in Akwa Ibom State as August 31, 2018. Taro
Yamane’s statistical formula was used to determine a sample size of 133 at 0.08%. Purposive
sampling technique was used to select the 133 respondents. Data were obtained from questionnaire
and were analysed using descriptive statistics and related t-test statistics. The findings revealed that,
spiritual accounting will play a significant role in sustainable governance of Nigeria if put to practice
to include: measuring of government performance; better use of public resources; reduce flaws, fraud
and corruption of all forms in government as shown in the weighted means scores of 4.42 and t cal .
24.87; and those leaders must be guided with spiritual accounting effective models to ensure
sustainability of good governance in Nigeria. It was recommended among others that, all heads of
governments and those in governance of Nigeria at different tiers should be acquainted with spiritual
accounting for sustainability of governance and all leaders should be well trained on spiritual
accounting core values while making provision in the citizenship education syllabus as well as NYSC
and civil service trainings among others for spiritual intelligence upbringing.
Keywords: Spiritual accounting, sustainable governance, leaders, role, spiritual intelligence.

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