Budgetary Practices and Accountability in Nigeria: A Study of

Ministry of Commerce and West Africa Glass Industry in Port Harcourt

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Budgetary Practices and Accountability in Nigeria: A Study of

Ministry of Commerce and West Africa Glass Industry in Port Harcourt

ABSTRACT

The study examines the impact of budgetary practices on accountability in Nigeria. The research design used was Quasi- experimental research design. The sampling method used was Taro Yameni. And the data for this study was collected from primary and secondary sources which include questionnaires, personal interviews, books, journals, & newspaper. Spearman’s rank correlation coefficient was used to test the hypothesis at 0.05 level of significance computed with the SPSS software. The study reveals that there is a significant impact of budgetary practice proxies on accountability proxies except for H02 that reveals that there is no significant impact of operating budget on expenditure control. Based on the findings the recommendation raised were: that employment should be made based on merit so as to enhance accountability, appropriate machinery should be put in place to check the activities of public servant and national growth should be preferred by introducing measures to motivate individuals who have sense of belonging and that are accountable in course of their duties; they should highly rewarded in order to reduce corruption.

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