Budget governance in Nigeria: Mismanagement, corruption, and accountability

Abstract

The study examines budget governance system in the context of mismanagement, corruption, and accountability in Nigeria. It employed a qualitative document analysis of budget-related official documents, reports, and audits spanning from 2017 to 2024 to categorize recurring themes. Using thematic coding, the study identified eight dominant themes and their frequencies: misallocation of funds, mismanagement, corruption, financial embezzlement, budget padding, accountability mechanisms, institutional reforms, and sustainable development. The findings reveal the most prevalent challenges to be misallocation of budgeted funds, mismanagement, corruption, widespread financial embezzlement, and a lack of accountability. The findings are broadly categorized into illicit practices, corruption, embezzlement, administrative inefficiencies, and institutional gaps, all of which contribute to mismanagement and misallocation of funds. The study recommends that Nigeria must undertake comprehensive reforms to enhance the autonomy and capacity of oversight institutions and institutionalize transparency.

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How to Cite

Eferakeya Idowu., Amughoro A. O.., Etu Tedlyn A.. (2025). Budget governance in Nigeria: Mismanagement, corruption, and accountability. DOU Journal of Management Sciences, 1(1), 203–220.