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Human Resources Operational Capacity and Financial Accountability in Nigerian: An Empirical Analysis of Supreme Audit Institution

Year: 2022

Type: article

Abstract: The role of Supreme Audit Institution (SAI) in ensuring public officers entrusted with position and public funds are held accountable cannot be overemphasized. The effectiveness of performance of this role will depend on human resources operational capacity available. This study investigated Supreme Audit Institution Human Resources Operational Capacity and Financial Accountability in Nigerian. The study population was seven hundred and forty (740) with a sample size of Two hundred and fifty three (253) derived using Krejcie and Morgan (1970). The study adopted the mixed method approach and Partial Least Square-Structural Equation Model was used to analyse the data obtained from the questionnaire while data from the interview were thematically analysed. The results showed that SAI lacked adequate staff and concluded that the human resources operational capacity of SAI has a positive significant impact on performance of SAI, it therefore recommended amongst others that more staff should be employed and aadequately trained.

Source: UMYU Journal of Accounting and Finance Research

DOI: 10.61143/umyu-jafr.4(2)2022.009

Authors: Oluwole Abdul-Hakeem Shuaib, Salaudeen Ibrahim, Basiru Mustapha Muhammed, Abdulsalam, Tunde Saka, Taiwo Abdulrasheed Abdullahi

Institutions: Kwara State University, Kwara State Polytechnic

Language: English

Topic: Public Administration in Developing Nations

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W7124587516

FWCI:

Cites: 4

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Related to: 10