Abstract

This study evaluated public sector accounting practices and accountability in local government areas in Rivers State, Nigeria. Specifically, the study examined the relationships between financial reporting practices, budgetary control practices, internal control systems, auditing practices and accountability. A correlational research design was adopted. The population of the study comprised 37,703 public servants, from which a sample of 1,885 respondents was selected. Data were collected using the Public Sector Accounting Practices and Accountability Questionnaire (PSAPAQ). Mean and standard deviation were used to answer the research questions, while Pearson Product Moment Correlation was used to test the hypotheses at the 0.05 level of significance. The findings showed significant positive relationships between financial reporting practices and accountability (r = .638, p < .05), budgetary control practices and accountability (r = .554, p < .05), internal control systems and accountability (r = .721, p < .05), and auditing practices and accountability (r = .701, p < .05). The study concluded that effective public sector accounting practices are significantly associated with accountability in local government administration. It therefore recommended, among other measures, the strengthening of financial reporting, budgetary control, internal control systems and regular auditing to enhance accountability in local government areas