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Accounting Systems and Public Expenditure Control: Empirical Evidence from Nigerian Government Agencies

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  • August 13, 2026
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Ojeh Augustine, Ph.D., FCA 1, Onah, Kelvin Amobi, Ph.D., CNA 2, Ani, Samuel Uchezuike Ph.D.3 ,  Nkwo, Festus Ndubuisi4, Okonkwo, Bonaventure .S. Ph.D. 5  & Edeh, Ijeoma Thelma, Ph.D. 6

Abstract         

This study investigated the implementation and effectiveness of accounting systems in Nigerian government agencies, focusing on their role in controlling public expenditure and the challenges limiting their efficiency. Using a survey research design, data were collected from a sample of 133 respondents selected via simple random sampling from a target population of 200 staff members. Structured questionnaires and interviews were used, and responses were analyzed using descriptive statistics, including frequency tables and percentages. The findings revealed that accounting systems are widely implemented and frequently used, with 33.8% of respondents reporting they “always” use the system and 37.6% reporting “often” use. Computerized systems were the most common, used by 60.2% of respondents, while 22.6% used hybrid systems and 15% used manual systems. Regarding expenditure control, 41.4% of respondents indicated the systems help to a high extent, and 30.1% to a very high extent, while 45.1% described the systems as effective in reducing unauthorized expenditures, with 26.3% rating them very effective. Challenges limiting effectiveness included inadequate staff training (33.8%), poor infrastructure (30.1%), resistance to system adoption (18.8%), and occasional system errors (37.6% reported frequent problems). The study concluded that accounting systems play a significant role in enhancing financial accountability and public expenditure control. It recommended continuous staff training, modernization of accounting infrastructure, and strong managerial support to ensure proper adoption and usage, thereby promoting transparency, efficiency, and accountability in Nigerian government agencies.

Keywords: Accounting Systems, Public Expenditure Control, Nigerian Government Agencies, Financial Management, System Effectiveness.Cite: Ojeh A., Onah K. A., Ani, S U., Nkwo F. N., Okonkwo, B. S. & Edeh, I. T. (2026). Accounting Systems and Public Expenditure Control: Empirical Evidence from Nigerian Government Agencies. International Journal of Accounting Research and Financial Insights,4(5), 392-410.https://doi.org/10.5281/zenodo.21916241

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