Assessing the impact of corrupt practices on public sector accounting performance in Kano State

Authors

  • Mansur Sunusi Department of Accountancy, Federal Polytechnic, Kabo, Kano State, Nigeria

DOI:

https://doi.org/10.33003/fujafr-2026.v4i1.310.153-162

Keywords:

Corrupt practices, Public sector accounting, Accounting performance, Financial accountability

Abstract

Purpose: The purpose of this study is to assess the impact of corrupt practices on public sector accounting performance in Kano State, with a focus on how corruption affects transparency, accountability, and efficiency in financial reporting and resource management.

Methodology: The study adopted a descriptive research design. Primary data were collected through a structured questionnaire using a 5-point Likert scale. The population comprised 75 personnel from the Kano State Ministry of Finance, including accountants, auditors, cashiers, and other financial officers. Due to the manageable population size, a census sampling technique was employed. Out of 75 questionnaires administered, 66 were completed and returned, yielding an 88% response rate. Data were analyzed using mean and standard deviation in SPSS.

Results and conclusion: The results indicate that corruption persists in Kano State's public sector, substantially undermining transparency, accountability, and overall accounting performance. It was concluded that corrupt practices significantly distort financial information, weaken internal controls, and reduce the efficiency of public sector accounting functions.

Implication of findings: The findings reveal that corruption severely undermines public sector accounting performance, erodes trust in institutions, and hampers effective resource management in Kano State, necessitating urgent reforms for transparency and accountability.

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Published

11-03-2026

How to Cite

Sunusi, M. (2026). Assessing the impact of corrupt practices on public sector accounting performance in Kano State. FUDMA Journal of Accounting and Finance Research [FUJAFR], 4(1), 153-162. https://doi.org/10.33003/fujafr-2026.v4i1.310.153-162

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