Abstract
Our conviction that there is need for improved services in the local government system provided an impetus for assessing the attitude of local government workers towards the application of institutional mechanisms of public accountability and the effect on performance. 205 local government functionaries completed a questionnaire. The mean age, qualification and length of service of the respondent were 2.5, 2.60 and 2.58 respectively. The hypothesis was tested at 0.5 significant levels using contingency coefficient. The study established that attitude of local government functionaries towards the application of these mechanisms significantly correlate with performance. Implications of these findings are discussed. DOI: 10.5901/mjss.2015.v6n5p403
Highlights
Governments all over the world are reforming and strengthening their systems of local governments and decentralizing responsibilities to sub national levels
According to Nwankwo, one of the strategies adopted by local governments to bring about effective rural development and good governance to the grassroots level in Nigeria is the provision of social services to ensure sustainable development in the local governments
The questionnaires were purposively administered to mainly finance officers in the local governments and some other category of staff that answered the questionnaires perfectly well. This is because; the study is on attitude of workers to institutional mechanisms of public accountability and performance in Nigeria local governments
Summary
Governments all over the world are reforming and strengthening their systems of local governments and decentralizing responsibilities to sub national levels. Vein we infer that attitude of employees towards the application of the mechanisms for public accountability significantly correlate with performance of the organization These mechanisms include auditing framework, budgetary process, parliamentary oversight functions of local governments and state legislature assemblies, public procurement bill, bank reconciliation statement etc. All these mechanisms are installed in the three tiers of governments to ensure public accountability and performance. This study predicts that attitudes of local government functionaries towards the operations of institutional mechanisms of public accountability impact positively/negatively on the performance of the organization
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