Authors : GOJE, Hadiza; MUHAMMAD, Akaro Mainoma; HASSAN, Ibrahim; ALIYU, Usman Baba; SAYUTI, Abdullahi Shafii; SANI, Abul-Azeez Baraya

Volume/Issue : Volume 10 - 2025, Issue 1 - January

Google Scholar : https://tinyurl.com/yc8d484v

Scribd : https://tinyurl.com/2fx9v93k

DOI : https://doi.org/10.5281/zenodo.14769400

Abstract : This study examines the effect of public sector financial reforms on accountability in federal universities in North- Central Nigeria, focusing on financial planning and reporting reforms. The study used survey research design and the Taro Yamane’s formula to determine a sample size of 278 from a population of 912 bursary department staff across eight federal universities, and analysis was conducted using Ordered Logistic Regression. Results show that budgetary planning and IPSAS compliance significantly improve stakeholder engagement. Budgetary management also positively affects internal control and audit functions, while IPSAS compliance further contributes. The study concludes that effective financial planning and reporting reforms are essential for fostering accountability, improving internal controls, and building stakeholder trust. It recommends that universities adopt participatory budgeting, implement automated tracking, and strictly adhere to IPSAS standards to enhance transparency and strengthen governance.

Keywords : Public Sector, Financial Reforms, Stakeholder Engagement, Internal Control, Accountability.

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