The Role of Public Financial Management Reforms in Enhancing Government Accountability in Nigeria

This study examines the role of public financial management (PFM) reforms in enhancing government accountability in Nigeria, with particular attention to the Medium-Term Expenditure Framework (MTEF), Treasury Single Account (TSA), and procurement reforms (PRF). Employing a descriptive survey design, data were collected from management-level staff within selected Ministries, Departments, and Agencies (MDAs) using a structured questionnaire. Due to accessibility limitations, a convenience sampling method was adopted, resulting in 221 valid responses. Partial Least Squares Structural Equation Modelling (PLS-SEM) was utilized to assess the relationships between PFM reforms and government accountability. The findings indicate that MTEF and PRF contribute positively to strengthening government accountability, highlighting the importance of effective budget planning and procurement practices within Nigeria’s institutions. In contrast, the TSA system showed limited influence on fiscal transparency and accountability in this context. Based on these results, the study recommends enhancing MTEF implementation for better budget predictability and control, re-evaluating the structure and function of TSA operations to improve its effectiveness or exploring alternative cash management solutions, and strengthening PRF mechanisms to improve transparency and accountability.