Financial Control, Organisational Culture and Accountability in Rivers State Public Sector
The study examined the effect of financial control on accountability, while also examining the moderating role of organisational structure on that relationship. Financial control was measured with asset control, audit control, and budget control. The study employed a survey research design; through the use of a well-structured questionnaire. The population for the study is the members of staff in the finance and accounting departments in the Ministry of Education, Ministry of Finance and the Ministry of Health in Rivers State, Nigeria. A purposive sampling technique was used to select 140 members of staff. The collected data underwent analysis using two main analytical methods: descriptive statistics and inferential statistics (multiple regression analysis). The findings revealed that audit control has a significant positive effect on Accountability in the public sector in Rivers State. Likewise, asset control and budgetary control does not significantly impact Accountability in the public sector in Rivers State, Nigeria. Organisational culture significantly moderates the effect of financial control on accountability. This suggests that a supportive and positive organisational culture can improve the effectiveness of financial control mechanisms in ensuring accountability.
Keywords: Asset Control, Audit Control, Budget Control, Accountability
Citation: Adekoya, A.C., Abe, T.O., & Bassey, I.M. (2025). Financial Control, Organisational Culture and Accountability in Rivers State Public Sector. International Journal of Innovative Research in Accounting and Sustainability, 10(2), 74-84.