ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL: THE CITIZEN–INSIDER PERCEPTION GAP IN PUBLIC SERVICE DELIVERY IN ONDO STATE, NIGERIA

Abstract

This study examines the effects of financial accountability, transparency, and internal control systems on public service delivery in Ondo State, Nigeria, with particular emphasis on whether these relationships differ between citizens and institutional insiders. Although these mechanisms are widely recognised as important for strengthening public service delivery, Nigerian evidence has largely relied on single respondent groups, limiting understanding of potential perception differences between service recipients and public-sector actors. The study adopted a cross-sectional survey design using a structured 60-item questionnaire administered online to 850 valid respondents, comprising 696 members of the general public across six Local Government Areas and 154 management staff from 26 Ministries, Departments and Agencies. Data were analysed using descriptive statistics, Pearson correlation, and ordinary least squares multiple regression, with respondent-group interaction analysis used to test differences between citizen and insider assessments. Reliability, multicollinearity, heteroskedasticity, and common method bias diagnostics were also conducted. The findings indicate that financial accountability (β = 0.241, p < 0.001), transparency (β = 0.183, p < 0.001), and internal control systems (β = 0.267, p < 0.001) each had significant positive effects on public service delivery, with internal control systems emerging as the strongest predictor. The respondent-group interaction was significant for internal control systems, indicating that management staff perceived a stronger relationship between internal controls and service delivery than members of the general public. The study therefore concludes that strengthening these accountability mechanisms, particularly internal controls, is essential for improving public service delivery while recognising the importance of differences between citizen and insider perspectives.