IDEAS home Printed from https://ideas.repec.org/a/ids/ajaafi/v1y2012i3p234-269.html
   My bibliography  Save this article

Exploring corrupt practices in public sector management: the case of Nigeria

Author

Listed:
  • Olatunde Julius Otusanya

Abstract

The public sector is that part of economic and administrative life which deals with the delivery of goods and services by and for government, whether national, regional or local. Socio-political and economic developments in Nigeria have been distorted by high levels of corruption conducted and condoned by bureaucrats and by the political elite since its independence in 1960. This paper locates bureaucratic anti-social financial practices within a structure-agency interaction framework to argue that the inter-relationship between human actors and their social context both constrains and enables predatory practices, and it considers how this inter-relationship causes these anti-social practices to take place. The evidence shows that the involvement of bureaucrats and the political and economic elite in corrupt practices in Nigeria is facilitated by poor institutional structures and by a lack of will on the part of the Nigerian Government to curb financial crime. The paper also makes suggestions for reform.

Suggested Citation

  • Olatunde Julius Otusanya, 2012. "Exploring corrupt practices in public sector management: the case of Nigeria," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 234-269.
    • Handle: RePEc:ids:ajaafi:v:1:y:2012:i:3:p:234-269
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=48410
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ajaafi:v:1:y:2012:i:3:p:234-269. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=383 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.