Background to the Study

However, despite the existence of many anti-corruption organizations, corruption still persists in Nigeria as one of the most significant impediments to economic development and good governance. Forms of corruption include embezzlement of public money, bribery, nepotism, contract padding, and misuse of public offices. They have had an impact on public institutions, making them weak while also eroding people’s trust in the government. Corruption has thus affected the pace of development in the country negatively.

On the other hand, public sector accountability is the process whereby government institutions and individuals in positions of authority in government departments are accountable for their actions. Accountability means that public servants must provide reasons for their actions and accept liability for the use of public money in government processes. Accountabilities can help eliminate corruption in the public sector through effective compliance with financial and administrative policies.In most cases, investigations are frequently interrupted by the EFCC due to internal pressures. The audit department and ICPC continue to function but have reduced control because of political pressure. It is worth noting that oversight is ineffective when laws are not strictly followed – this undermines the effectiveness of public funds allocation. However, research indicates that more effective controls will reduce illegal flows of money through the government institutions (Akinyemi & Ojo, 2025).

Political considerations undermine the integrity of legal mechanisms; thus, several corrupt transactions are rarely detected. In spite of established institutional arrangements, power remains highly centralized. Bello and musa indicate that without adequate independence, no legal framework is effective (Bello & Musa, 2025).

Assessing the effectiveness of anti-corruption measures within these frameworks can offer insight into areas of concern and suggest reforms for the future.

'Statement of the Problem

Even after instituting accountability structures and implementing reforms, corruption in the Nigerian public sector continues to be a serious issue. There have been numerous instances of the theft of public funds, fraudulent procurement, and the misuse of state resources. These criminal acts not only affect economic growth immediately but also have far-reaching consequences on the extent of public services rendered.

The establishment of accountability mechanisms serves the purpose of minimizing corruption. However, their effectiveness is always contested. While several public servants continue to engage in corrupt activities, others manage to avoid punishment by taking advantage of the inadequacy of the enforcement of the accountability structure. Studies show that the poor functioning of the accountability structure can be attributed to the prevalence of corruption in many scenarios (Ibrahim & Yusuf, 2025).

Moreover, political involvement within anti-corruption agencies and inadequate transparency in government operations make accountability mechanisms weaker. Citizens are restricted in accessing public financial information, which makes it challenging to conduct government operations in a manner that can be supervised effectively.

There is also very little evidence from existing literature regarding the real effects of public sector accountability measures in combating corruption in Nigeria. Thus, there is a need for further research in this area. This study aims at evaluating the effectiveness of public sector accountability in curbing corruption.

Objectives of the Study

The primary objective of this study is to assess the efficacy of accountability in curbing corrupt practices in Nigeria. In particular, the study seeks to:

Determine the effectiveness of accountability in addressing the problem of corruption.

Explore the link between accountability and corruption control in the public sector.

Identify the challenges confronting the accountability regime in Nigeria.

Propose ways to enhance accountability in the public sector.