ACCOUNTING INFRASTRUCTURE AND PUBLIC SECTOR EXPENDITURE MANAGEMENT

Abstract

This paper critically examines the role of accounting infrastructure in enhancing accountability within public sector expenditure management in Nigeria. It explores how institutional frameworks, regulatory standards, digital technologies, and human capacity influence the transparency and efficiency of financial operations. Drawing on empirical literature and policy reports, the study highlights persistent challenges such as weak enforcement, fragmented reporting systems, and resistance to reform despite initiatives like the Treasury Single Account (TSA), Integrated Personnel and Payroll Information System (IPPIS), and the adoption of International Public Sector Accounting Standards (IPSAS). The paper adopts a conceptual approach to analyse the intersection between accounting infrastructure and accountability outcomes. It recommends a multidimensional transformation strategy encompassing regulatory reforms, capacity building, ethical reorientation, and digital innovation to improve audit quality, reduce fiscal leakages, and restore public trust in Nigeria’s public financial management.