Public accountability reform in a Nigerian ministry
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 4 July 2018
Issue publication date: 24 October 2018
Abstract
Purpose
This paper aims to address the gap within the public accountability literature with regard to emerging economies and add to knowledge about how accountability is understood and how it plays out in practice in the context of public sector reform. While prior literature has focussed on the resource dependence of emerging nations, this paper examines the practice of public accountability in a non-resource-dependent emerging economy.
Design/methodology/approach
In a non-resource-dependent nation, we used a framework based on institutional theory but also draw upon the notion that international financial institutions act in an imperialist way to maintain their relationship with the country. The paper develops a concept of subtle coercion to explain the findings in relation to public accountability reform. The paper examines three reforms introduced and partially implemented in Nigeria: a local initiative that fits well with local understandings of what public accountability is and two imported initiatives that rely upon Western notions of accountability. The research method is a qualitative case study.
Findings
The paper reveals the ways in which accountability reform is complex and subtle. Local understanding of what accountability is led to perceptions that a locally designed reform had enjoyed some success, even though by its own admission Nigeria’s public sector still has a long distance to travel in terms of international notions of public accountability.
Research limitations/implications
The research is based in a single country which allows for in-depth study but limits the ability to generalise findings.
Originality/value
This case shows that specific and dynamic features of the political and economic environment can influence the nature of public accountability reform in a way which is not predictable or linear.
Keywords
Acknowledgements
The authors are very grateful for the time dedicated to our research by our anonymous interviewees.
Citation
Sulu-Gambari, W., Stafford, A. and Stapleton, P. (2018), "Public accountability reform in a Nigerian ministry", Qualitative Research in Accounting & Management, Vol. 15 No. 4, pp. 485-509. https://doi.org/10.1108/QRAM-10-2016-0077
Publisher
:Emerald Publishing Limited
Copyright © 2018, Emerald Publishing Limited