THE ROLE OF ACCOUNTING IN ENHANCING PUBLIC FINANCIAL MANAGEMENT: A STUDY OF ZARIA LOCAL GOVERNMENT COUNCIL

Abstract This study investigates the role of accounting in promoting effective public financial management within Zaria Local Government Council, Nigeria. In the context of increasing demands for transparency, accountability, and efficient utilization of public resources, the research explores how robust accounting practices contribute to improved financial accountability and enhanced budgetary control. Employing a quantitative research design, the study collected data through structured surveys administered to accounting personnel and key stakeholders within the local government. The findings indicate that accurate financial reporting, regular audits, and transparent accounting practices significantly strengthen financial accountability. In addition, the study shows that effective accounting practices have a positive influence on budgetary control, ensuring that public funds are allocated and utilized in accordance with approved budgets and intended objectives. Despite these benefits, the research identifies several challenges that impede the effectiveness of accounting practices, including inadequate staff training, lack of modern accounting infrastructure, and limited regulatory oversight. The study concludes that while accounting is a critical instrument for enhancing public financial management, addressing these structural and institutional challenges is essential for maximizing its impact. Recommendations include investing in capacity-building programs for accounting personnel, upgrading financial management and accounting systems, and reinforcing regulatory frameworks to ensure compliance and efficiency. By providing empirical insights into the relationship between accounting practices and public financial management, this research contributes to the body of knowledge on public sector accounting. It also offers practical guidance for policymakers, local government administrators, and practitioners seeking to strengthen financial accountability, improve budgetary control, and promote good governance at the local government level in Nigeria.