Fiscal Discipline and Public Sector Accountability in Nigeria

Abstract Fiscal discipline and public sector accountability are pivotal to sustainable economic growth and development, particularly in developing economies such as Nigeria. This paper examines the interrelationship between fiscal discipline and public sector accountability in Nigeria, highlighting key challenges, policy gaps, and prospects for reform. Employing an exploratory approach, it investigates the theoretical foundations of fiscal discipline and accountability, and evaluates Nigeria's current fiscal framework using selected fiscal parameters to assess their effectiveness in promoting transparency, reducing corruption, and ensuring efficient resource allocation. The study suggests that to enhance fiscal discipline and strengthen public accountability, there is a need for institutional reforms, capacity building, and the adoption of digital governance systems.