¹ CHINEDU-CHIEJINE ANTHONIA NWANNEKA,
² CHIEDU CHRISTAIN
¹,² ACCOUNTANCY DEPARTMENT, DELTA STATE POLYTECHNIC, OGWASHI-UKU, DELTA STATE, NIGERIA.
The deterioration of the institutional frame work and system in Nigeria occasioned by blatant abuses of rules and procedures in our public services has dealt a deadly blow on the economy. The major reason is that only lip service has been paid to accountability and due process rather than using pragmatic approach. The methodology adopted was field survey, using structured questionnaires which were distributed to operators of public service and contractors of ministries. Table percentage frequencies and chi-square computation were used for analysis of data collected. The findings reveal that efficient and prudent financial accountability culture must start from the top public officers for effective enforcement of punitive action against deviants of rules and procedures.