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In this article we will focus our attention on importaance of accountability in public administration, accountability in public administration had become issue and problems to deal with it, sometimes makes people ask aforemention question.

Accountability in public sector is the obligation to provide answers and explanations for one’s actions to those who have a legal right to request them or who have a reasonable expectation of receiving them.


Financial Accountability in the Public Sector fundamentally means that those in charge of enacting public policies with public funds should be forced to justify their actions to their electorate, which could be a mix of persons and entities with differing interests.

Reasons or Justifications for Accountability

Because the Executive in Public Sector adminitration collects financial resources from citizens or contracts on their behalf, financial responsibility is necessary.

This fosters a relationship of accountability, with the government being held responsible for how these funds are spent. It requires governments to explain to citizens why they are raising public monies and how they will be used.

This idea is emphasized by Aristotle when he says, “All public money should be issued openly in front of the entire city, and copies of the accounts should be kept in the several wards, to protect the Treasury from fraud.

“This emphasizes the significance of fiscal transparency and accountability in the administration of public funds.

The implementation of adequate government accounting systems that track all forms of public financial resources can assure accountability.


Accountability is a pillar of public service. It is Importance for the following reasons:

1.Rewarding ethical behavior and penalizing unethical behavior

Public workers who are ethical should be rewarded, while those who are unethical should be penalized.

As stated in the phrase, “Justice should not only be done, but also shown to be done.” Accountability becomes the mechanism via which the public service earns and regains the people’s trust.

2. Compliance with ethical standards:

It assures compliance with applicable ethical standards.

3. Optimal resource utilization:

It ensures that resources are best utilized – that the greatest benefit is done for the largest number – by adhering to the utilitarian principle.

4. Objectivity:

Accountability enables the public to see the individual’s/actions organization’s in their entirety.

How may public service accountability be improved?

5.Balances and checks:

The procedures that must be followed should incorporate adequate checks and balances to ensure accountability. A timely and thorough audit can assist in accomplishing this.

The Financial Control Concept

Another way to ensure correct accountability is through effective resource management, which includes both public revenues and expenditures. Income, expenditure, commitments, and budgets are all performance indicators that will be required during the control process.

Revenues Control is commonly defined as the process of ensuring that all government earnings, regardless of their source, are paid into the government’s primary account, i.e. the Consolidated Fund.

The Government’s various revenue collecting agencies are directed to guarantee that monies produced are logged into specified accounts for subsequent transfer to the Government’s Bank of Ghana accounts.


Accountability refers to the need to provide explanations and justifications for one’s acts to those who have the legal right to request them.

Financial Accountability in the Public Sector fundamentally means that people responsible for implementing public policies through the use of public resources should be forced to explain their actions to their constituents.


The public sector accounting post or guides or articles are not limited to these 10 countries alone:

  1. Ghana
  2. Nigeria
  3. United States
  4. Uganda
  5. India
  6. Kenya
  7. Philippines
  8. Malaysia
  9. Tanzania
  10. South Africa

But instead targeted all the countries in the world since public sector accounting is being practice in every country in the world, so wherever country you are in the world can read public sector guides here since public sector accounting applications are similar.

Eric Adjei

Eric Adjei

A professional with six (8) years’ experience in finance and accounting. Demonstrating expertise in accounting procedures, computerized accounting system management and financial operations. Financially astute with excellent analytical, problem solving, management, people supervision, organizational, business administration, operation and commercial management and teaching skills.

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