IMPACT OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT IN NIGERIA LOCAL GOVERNMENT ADMINISTRATION

ABSTRACT The objective of this study was to identify the relationship between accountability and transparency in the management of local government fund and to identify the relationship between the accountability and financial management of local government in Nigeria. The outcome was intended to help the officials of the local government council endeavor to adhere properly to the procedure established by them for such control of council fund. Descriptive survey was used in this study. The population was derived from the Kalgo Local Government, Kebbi State. Convenience sampling was used to select one particular kalgo local government. Primary data was collected using structured questionnaires and data analyzed used percentage and means scores while data presentation was made in tables. The study findings shows that the staff are accountable for their actions. The finding also reveal that accountability connotes on independences. Further research in accountability and transparency should focus on the accounting standards regulating and profession, and their effects on the accounting quality, and should also study whether users consider accounting standards as sufficient, in terms of judging accounting ability.