Anahtar Kelimeler
governance outcomes
PFMIS
transparency
Nasıl Atıf Yapılır
Özet
This study evaluates the impact of the Public Finance Management Information System (PFMIS) on transparency and accountability in Kogi State governance. Despite Nigeria's various public finance reforms, most states still experience poor fiscal performance, weak accountability, and low transparency. The study examines the relationship between revenue performance, expenditure performance, transparency measures, and governance outcomes. Using an ex-post facto and comparative research design, the study analyzes official public financial documents and records generated by the Kogi State Government through PFMIS for 2023 and 2024. The findings reveal significant positive relationships between revenue performance, expenditure performance, transparency measures, and governance outcomes. While the state demonstrated strong revenue mobilization, it struggled with expenditure execution, particularly in capital expenditure. The introduction of transparency measures such as the Citizen Budget and Debt Sustainability Report has strengthened accountability and public trust. The study recommends that the Kogi State Government improve budget forecasting, address expenditure execution gaps, and sustain PFMIS-enabled transparency gains to enhance governance outcomes. The findings and recommendations aim to inform strategies for improving PFMIS effectiveness and promoting transparency and accountability in Kogi State governance.
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Telif Hakkı (c) 2025 Mahmood Omeiza Adeiza, Aisha Abdulazeez