FINANCIAL INFORMATION MANAGEMENT, ATTITUDES AND ACCOUNTABILITY OF LOCAL GOVERNMENT IN NIGERIA. A CASE OF NEBBI DISRICT LOCAL GOVERNMENT

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FINANCIAL INFORMATION MANAGEMENT, ATTITUDES AND ACCOUNTABILITY OF LOCAL GOVERNMENT IN NIGERIA. A CASE OF NEBBI DISRICT LOCAL GOVERNMENT

ABSTRACT

The purpose of this study was to examine the relationship between financial information management, attitudes and financial accountability of local Government in Nigeria.

A case of Nebbi District Local Government.

The study was carried out using a cross sectional survey which describes the phenomenon in depth and investigated a cross –section of respondents at one point in time. Quantitative method was used for validation of the facts herein. The method for data collection was both primary and secondary in nature. The data collected was coded and cross checked to ensure consistency and accuracy. Analysis was done using SPSS with the view to examine the relationship between financial information management, attitude and financial accountability of local government in Nigeria.

The study established that the most significant predictor of financial accountability is financial information management. This means that sticking to and implementing the advice and other information from the professionals and experienced accounting officers will enhance the level of financial accountability of the District. To conclude, statistically significant results were obtained among the study variables with financial information management positively related to both attitude and financial accountability.

The researcher recommends that to ensure effective financial information management, there is need to have committed and competent staff without which financial accountability may not be effectively managed negatively impacting on the achievement of the organizational objectives.

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