Public Sector Accounting Reforms and Accountability in Adamawa State Local Government Areas

This study evaluates the impact of public sector accounting reforms on financial accountability in local government areas of Adamawa State, North East Nigeria. The transition from cash-basis to accrual-basis accounting, as recommended by the International Public Sector Accounting Standards Board, has been part of Nigeria's broader public financial management reform agenda. However, implementation at the local government level remains fragmented and inconsistent, particularly in the Northeast. This study uses a survey research design, collecting data from 90 finance officers, treasurers, and internal auditors across eight local government councils in Adamawa State. Questionnaire items measured reform implementation levels, staff capacity, transparency of financial disclosures, and stakeholder accountability. Regression analysis and descriptive statistics were applied. Results indicate that local governments with more advanced implementation of IPSAS-compliant accounting practices demonstrate significantly higher levels of financial transparency and accountability. Staff capacity and political will emerged as the most critical enablers of successful reform. The study concludes that while accounting reforms offer a credible pathway to improved local government accountability, their success depends on sustained human resource development and political commitment. It recommends that the Adamawa State Government, in partnership with the Office of the Accountant General, accelerate IPSAS training programs and establish quarterly compliance reporting mechanisms for all local government councils.

Keywords: public sector accounting, IPSAS, local government, Adamawa State, accountability.