Public Value Creation, Sustainability Accounting and Reporting by Nigerian Public Sector Organizations: Issues and Prospects
DOI:
https://doi.org/10.33003/fujafr-2025.v3i1.167.137-147Keywords:
Sustainability Reporting, Accounting, , Public Value, Reporting, CitizensAbstract
Sustainability accounting and reporting of public value delivered to citizens by the public sector has taken a central stage in transparency and good governance globally. Unfortunately, the delivery and reporting of value created by the Nigerian public sector are still issues of concern in the country. The study is exploratory research that examined the challenges of the accounting practice and reporting of public value created by the public sector in Nigeria. In the process of research, relevant literature on the subject matter and published articles obtained from the internet and library were reviewed. From the review, it was found that there was a lack of political will to deliver public value.
Lack of involvement of citizens in public project delivery and lack of personnel with the requisite skills are some of the challenges of public value creation in the Nigerian public sector. The paper recommends, among others, that commitment of political leaders to create and deliver public value, involvement of citizens/stakeholders in the initiation and execution of public projects, training of personnel in the public sector on sustainability practice and reporting, and awareness creation on the importance/benefits of sustainability practice and reporting of value created as strategies to overcome the myriad of challenges of public value creation and sustainability reporting by the Nigerian public sector.
References
Downloads
Published
Issue
Section
License
Copyright (c) 2025 FUDMA Journal of Accounting and Finance Research [FUJAFR]
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The FUDMA Journal of Accounting and Finance Research (FUJAFR) operates a copyright policy that ensures a balance between author rights and wide dissemination of scholarly work.
1. Author Copyright Retention
Authors retain full copyright of their published work without restriction. Submission to FUJAFR does not transfer ownership of copyright to the journal.
2. License to Publish
By submitting a manuscript and upon acceptance, authors grant FUJAFR:
- The right to publish, reproduce, and distribute the article
- The right to identify itself as the original publisher of the work
This grant is non-exclusive, meaning authors are free to reuse their work in other contexts, provided proper acknowledgment of the original publication in FUJAFR is made.
3. Licensing of Published Content
All articles are published under the:
Creative Commons Attribution-NonCommercial License (CC BY-NC 4.0)
Under this license:
- Users may share and adapt the work for non-commercial purposes only
- Proper attribution to the author(s) and the journal is required
- Any commercial use requires explicit permission from the copyright holder
4. Author Reuse Rights
Authors are permitted to:
- Archive their published articles in institutional repositories or personal websites
- Share their work for educational and research purposes
- Reuse portions of their work in future publications (e.g., books or other articles), provided proper citation of the original publication is included
5. Third-Party Content
Authors are responsible for obtaining permission to use any third-party copyrighted material (e.g., images, tables, datasets) included in their manuscripts. Proper acknowledgment must be provided where required.
6. Attribution Requirement
All users of FUJAFR content must provide appropriate credit, including:
- Author name(s)
- Article title
- Journal name (FUJAFR)
- Year of publication
