Budget as an Instrument of Accountability in Democratic Governance of Akwa Ibom State 2013 — 2022

Joseph O. Mark & Atairet C. Atairet

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Abstract

Accountability in governance has been one of the major concerns of successive administrations and the citizens in Nigeria and other developing and developed countries. Despite the continuous release of funds to various ministries, departments and agencies of government for the implementation of government policies and programmes, it has been observed that governance in Nigeria and other developing economies lack substantial level of accountability with regards to public expenditure. This study was a critical examination of the budget as an instrument of accountability. The theoretical framework adopted for this study was structural functional theory and the data for this study were sourced from secondary sources. The data gathered were analyzed using content analysis and the findings in the study revealed that lack of transparency and due process in the budgetary process, made it difficult for accountability to be enthroned in governance particularly in Nigeria and other developing economies. The study recommended that certain measures be put in place to add credibility to the budget process including early commencement, passage of the budget including proactive and forward looking approach to be adopted by the public accounts committee of the State House of Assembly

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