Journal of Accounting and Taxation
Subscribe to JAT
Full Name*
Email Address*

Article Number - FF4E68A679


Vol.1(3), pp. 041-052 , September 2009
DOI: 10.5897/JAT09.019
ISSN: 2141-6664



Full Length Research Paper

Political stewardship accounting for good governance in Ekiti state, Nigeria


Anthony Adekunle Owojori1*, Ishola Rufus Akintoye2 and Felix Adidu3




1Department of Educational Foundations and Management, Faculty of Education

University of Ado-Ekiti, Nigeria.

2Department of Accounting, Olabisi Onabanjo University, Ago-Iwoye, Ogun State, Nigeria.

3Department of Business Administration, Delta State University, Abraka, Delta State Nigeria.


Email: adekunleowojori@yahoo.com






 Accepted: 13 August 2009  Published: 30 September 2009

Copyright © 2009 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0


This paper aimed at analyzing the importance of stewardship accounting in government ministries in Ekiti State and the causes of mismanagement in government-sector finance. The population comprised four thousand principal officers in the sixteen local governments of Ekiti State of Nigeria out of which four hundred were stratifiedly selected from each local government. The data were gathered through questionnaires while frequency counts, percentage scores and factor analysis were used to analyze the data.  The findings showed that stewardship accounting promotes good management of public funds, increases accountability and probity in the public sector and discourages embezzlement of public funds and promotes economics growth. It was therefore recommended that the government should make sure that stewardship accounting should be set up and strictly implemented for better reconstruction of good governance so as to guide against mal-administration of the public funds by public officers; and the ascertainment of proprietary of transactions and their conformity with established rules.

 

Key words: Politics, stewardship accounting, good governance.


APA (2009). Political stewardship accounting for good governance in Ekiti state, Nigeria. Journal of Accounting and Taxation, 1(3), 041-052.
Chicago Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu. "Political stewardship accounting for good governance in Ekiti state, Nigeria." Journal of Accounting and Taxation 1, no. 3 (2009): 041-052.
MLA Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu. "Political stewardship accounting for good governance in Ekiti state, Nigeria." Journal of Accounting and Taxation 1.3 (2009): 041-052.
   
DOI 10.5897/JAT09.019
URL http://www.academicjournals.org/journal/JAT/article-abstract/FF4E68A679

Subscription Form

(default) 34 queries took 12606 ms
NrQueryErrorAffectedNum. rowsTook (ms)
1SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
2SELECT `Journal`.`id`, `Journal`.`journal_category_id`, `Journal`.`name`, `Journal`.`issn`, `Journal`.`abbrev`, `Journal`.`pub_abbrev`, `Journal`.`banner`, `Journal`.`colour`, `Journal`.`email`, `Journal`.`password`, `Journal`.`instruction_for_author_file`, `Journal`.`reviewers_guide_file`, `Journal`.`about_text`, `Journal`.`submit_manuscript`, `Journal`.`instructions_for_authors`, `Journal`.`pub_ethics`, `Journal`.`abstracting`, `Journal`.`call_for_papers`, `Journal`.`faculty_1000`, `Journal`.`editors`, `Journal`.`journal_issue_count`, `Journal`.`journ_handling_fee`, `Journal`.`founding_editor`, `Journal`.`founding_editor_address`, `Journal`.`created`, `Journal`.`modified`, `Journal`.`subdomain`, `JournalCategory`.`id`, `JournalCategory`.`name`, `JournalCategory`.`journal_count`, `JournalCategory`.`description`, `JournalCategory`.`created`, `JournalCategory`.`modified` FROM `admin_academic_journals`.`journals` AS `Journal` LEFT JOIN `admin_academic_journals`.`journal_categories` AS `JournalCategory` ON (`Journal`.`journal_category_id` = `JournalCategory`.`id`) WHERE `Journal`.`abbrev` = 'JAT' LIMIT 1110
3SELECT `JournalIssue`.`id`, `JournalIssue`.`journal_id`, `JournalIssue`.`archive_id`, `JournalIssue`.`volume_number`, `JournalIssue`.`issue_number`, `JournalIssue`.`page_range`, `JournalIssue`.`edition`, `JournalIssue`.`month`, `JournalIssue`.`picture`, `JournalIssue`.`home_issue`, `JournalIssue`.`current_issue`, `JournalIssue`.`articles_count`, `JournalIssue`.`e-book`, `JournalIssue`.`issuu_embed`, `JournalIssue`.`subject`, `JournalIssue`.`created`, `JournalIssue`.`modified` FROM `admin_academic_journals`.`journal_issues` AS `JournalIssue` WHERE `JournalIssue`.`journal_id` = (42)46460
4SELECT `JournalStat`.`id`, `JournalStat`.`journal_id`, `JournalStat`.`name`, `JournalStat`.`value`, `JournalStat`.`ref_link`, `JournalStat`.`description`, `JournalStat`.`created`, `JournalStat`.`modified` FROM `admin_academic_journals`.`journal_stats` AS `JournalStat` WHERE `JournalStat`.`journal_id` = (42)000
5SELECT `JournalSection`.`id`, `JournalSection`.`name`, `JournalSection`.`journal_id`, `JournalSection`.`description`, `JournalSection`.`created`, `JournalSection`.`modified` FROM `admin_academic_journals`.`journal_sections` AS `JournalSection` WHERE `JournalSection`.`journal_id` = (42)000
6SELECT `JournalStat`.`id`, `JournalStat`.`journal_id`, `JournalStat`.`name`, `JournalStat`.`value`, `JournalStat`.`ref_link`, `JournalStat`.`description`, `JournalStat`.`created`, `JournalStat`.`modified` FROM `admin_academic_journals`.`journal_stats` AS `JournalStat` WHERE `JournalStat`.`journal_id` = 42 AND `JournalStat`.`value` <> ''000
7SELECT `JournalIssue`.`id`, `JournalIssue`.`journal_id`, `JournalIssue`.`archive_id`, `JournalIssue`.`volume_number`, `JournalIssue`.`issue_number`, `JournalIssue`.`page_range`, `JournalIssue`.`edition`, `JournalIssue`.`month`, `JournalIssue`.`picture`, `JournalIssue`.`home_issue`, `JournalIssue`.`current_issue`, `JournalIssue`.`articles_count`, `JournalIssue`.`e-book`, `JournalIssue`.`issuu_embed`, `JournalIssue`.`subject`, `JournalIssue`.`created`, `JournalIssue`.`modified`, `Journal`.`id`, `Journal`.`journal_category_id`, `Journal`.`name`, `Journal`.`issn`, `Journal`.`abbrev`, `Journal`.`pub_abbrev`, `Journal`.`banner`, `Journal`.`colour`, `Journal`.`email`, `Journal`.`password`, `Journal`.`instruction_for_author_file`, `Journal`.`reviewers_guide_file`, `Journal`.`about_text`, `Journal`.`submit_manuscript`, `Journal`.`instructions_for_authors`, `Journal`.`pub_ethics`, `Journal`.`abstracting`, `Journal`.`call_for_papers`, `Journal`.`faculty_1000`, `Journal`.`editors`, `Journal`.`journal_issue_count`, `Journal`.`journ_handling_fee`, `Journal`.`founding_editor`, `Journal`.`founding_editor_address`, `Journal`.`created`, `Journal`.`modified`, `Journal`.`subdomain`, `Archive`.`id`, `Archive`.`month`, `Archive`.`year`, `Archive`.`created`, `Archive`.`modified` FROM `admin_academic_journals`.`journal_issues` AS `JournalIssue` LEFT JOIN `admin_academic_journals`.`journals` AS `Journal` ON (`JournalIssue`.`journal_id` = `Journal`.`id`) LEFT JOIN `admin_academic_journals`.`archives` AS `Archive` ON (`JournalIssue`.`archive_id` = `Archive`.`id`) WHERE `JournalIssue`.`journal_id` = 42 AND `JournalIssue`.`current_issue` = '1' ORDER BY `JournalIssue`.`created` DESC, `JournalIssue`.`month` DESC LIMIT 1110
8SELECT `Article`.`id`, `Article`.`journal_section_id`, `Article`.`journal_issue_id`, `Article`.`article_number`, `Article`.`article_type`, `Article`.`title`, `Article`.`accepted_date`, `Article`.`received_date`, `Article`.`abstract`, `Article`.`abbrev`, `Article`.`full_text`, `Article`.`pages`, `Article`.`doi`, `Article`.`authors_for_citation`, `Article`.`authors`, `Article`.`email`, `Article`.`phone`, `Article`.`address`, `Article`.`has_full_text`, `Article`.`has_reference`, `Article`.`pdf_file`, `Article`.`published`, `Article`.`published_date`, `Article`.`status`, `Article`.`author_id`, `Article`.`created`, `Article`.`modified`, `Article`.`read_count`, `Article`.`shared_count`, `Article`.`download_count`, `Article`.`other_links`, `Article`.`references` FROM `admin_academic_journals`.`articles` AS `Article` WHERE `Article`.`journal_issue_id` = (9117)110
9SELECT COUNT(*) AS `count` FROM `admin_academic_journals`.`articles` AS `Article` LEFT JOIN `admin_academic_journals`.`journal_issues` AS `JournalIssue` ON (`Article`.`journal_issue_id` = `JournalIssue`.`id`) LEFT JOIN `admin_academic_journals`.`journal_sections` AS `JournalSection` ON (`Article`.`journal_section_id` = `JournalSection`.`id`) LEFT JOIN `admin_academic_journals`.`authors` AS `Author` ON (`Article`.`author_id` = `Author`.`id`) WHERE `JournalIssue`.`journal_id` =42 AND `Article`.`published` = 1110
10SELECT `Article`.`id`, `Article`.`journal_section_id`, `Article`.`journal_issue_id`, `Article`.`article_number`, `Article`.`article_type`, `Article`.`title`, `Article`.`accepted_date`, `Article`.`received_date`, `Article`.`abstract`, `Article`.`abbrev`, `Article`.`full_text`, `Article`.`pages`, `Article`.`doi`, `Article`.`authors_for_citation`, `Article`.`authors`, `Article`.`email`, `Article`.`phone`, `Article`.`address`, `Article`.`has_full_text`, `Article`.`has_reference`, `Article`.`pdf_file`, `Article`.`published`, `Article`.`published_date`, `Article`.`status`, `Article`.`author_id`, `Article`.`created`, `Article`.`modified`, `Article`.`read_count`, `Article`.`shared_count`, `Article`.`download_count`, `Article`.`other_links`, `Article`.`references`, `JournalIssue`.`id`, `JournalIssue`.`journal_id`, `JournalIssue`.`archive_id`, `JournalIssue`.`volume_number`, `JournalIssue`.`issue_number`, `JournalIssue`.`page_range`, `JournalIssue`.`edition`, `JournalIssue`.`month`, `JournalIssue`.`picture`, `JournalIssue`.`home_issue`, `JournalIssue`.`current_issue`, `JournalIssue`.`articles_count`, `JournalIssue`.`e-book`, `JournalIssue`.`issuu_embed`, `JournalIssue`.`subject`, `JournalIssue`.`created`, `JournalIssue`.`modified`, `JournalSection`.`id`, `JournalSection`.`name`, `JournalSection`.`journal_id`, `JournalSection`.`description`, `JournalSection`.`created`, `JournalSection`.`modified`, `Author`.`id`, `Author`.`surname`, `Author`.`other_names`, `Author`.`email`, `Author`.`phone`, `Author`.`sex`, `Author`.`institution`, `Author`.`address`, `Author`.`specialization`, `Author`.`country`, `Author`.`password`, `Author`.`last_login`, `Author`.`created`, `Author`.`title`, `Author`.`affiliation`, `Author`.`blacklist_id` FROM `admin_academic_journals`.`articles` AS `Article` LEFT JOIN `admin_academic_journals`.`journal_issues` AS `JournalIssue` ON (`Article`.`journal_issue_id` = `JournalIssue`.`id`) LEFT JOIN `admin_academic_journals`.`journal_sections` AS `JournalSection` ON (`Article`.`journal_section_id` = `JournalSection`.`id`) LEFT JOIN `admin_academic_journals`.`authors` AS `Author` ON (`Article`.`author_id` = `Author`.`id`) WHERE `Article`.`article_number` = 'FF4E68A679' LIMIT 1112
11SELECT `AbstractTranslation`.`id`, `AbstractTranslation`.`article_id`, `AbstractTranslation`.`language`, `AbstractTranslation`.`abstract`, `AbstractTranslation`.`published`, `AbstractTranslation`.`created`, `AbstractTranslation`.`modified` FROM `admin_academic_journals`.`abstract_translations` AS `AbstractTranslation` WHERE `AbstractTranslation`.`article_id` = (685)000
12SELECT `ArticleTranslation`.`id`, `ArticleTranslation`.`article_id`, `ArticleTranslation`.`name`, `ArticleTranslation`.`url`, `ArticleTranslation`.`translator`, `ArticleTranslation`.`translator_url`, `ArticleTranslation`.`created`, `ArticleTranslation`.`modified` FROM `admin_academic_journals`.`article_translations` AS `ArticleTranslation` WHERE `ArticleTranslation`.`article_id` = (685)000
13SELECT `ArticleAuthor`.`id`, `ArticleAuthor`.`name`, `ArticleAuthor`.`article_id`, `ArticleAuthor`.`email`, `ArticleAuthor`.`phone`, `ArticleAuthor`.`department`, `ArticleAuthor`.`affiliation`, `ArticleAuthor`.`country`, `ArticleAuthor`.`created`, `ArticleAuthor`.`modified` FROM `admin_academic_journals`.`article_authors` AS `ArticleAuthor` WHERE `ArticleAuthor`.`article_id` = (685)000
14SELECT `ArticleReference`.`id`, `ArticleReference`.`title`, `ArticleReference`.`article_id`, `ArticleReference`.`authors`, `ArticleReference`.`year`, `ArticleReference`.`volume`, `ArticleReference`.`pages`, `ArticleReference`.`journal_title`, `ArticleReference`.`google_scholar`, `ArticleReference`.`pub_med`, `ArticleReference`.`url`, `ArticleReference`.`created`, `ArticleReference`.`modified` FROM `admin_academic_journals`.`article_references` AS `ArticleReference` WHERE `ArticleReference`.`article_id` = (685)000
15SELECT `JournalIssue`.`id`, `JournalIssue`.`journal_id`, `JournalIssue`.`archive_id`, `JournalIssue`.`volume_number`, `JournalIssue`.`issue_number`, `JournalIssue`.`page_range`, `JournalIssue`.`edition`, `JournalIssue`.`month`, `JournalIssue`.`picture`, `JournalIssue`.`home_issue`, `JournalIssue`.`current_issue`, `JournalIssue`.`articles_count`, `JournalIssue`.`e-book`, `JournalIssue`.`issuu_embed`, `JournalIssue`.`subject`, `JournalIssue`.`created`, `JournalIssue`.`modified`, `Journal`.`id`, `Journal`.`journal_category_id`, `Journal`.`name`, `Journal`.`issn`, `Journal`.`abbrev`, `Journal`.`pub_abbrev`, `Journal`.`banner`, `Journal`.`colour`, `Journal`.`email`, `Journal`.`password`, `Journal`.`instruction_for_author_file`, `Journal`.`reviewers_guide_file`, `Journal`.`about_text`, `Journal`.`submit_manuscript`, `Journal`.`instructions_for_authors`, `Journal`.`pub_ethics`, `Journal`.`abstracting`, `Journal`.`call_for_papers`, `Journal`.`faculty_1000`, `Journal`.`editors`, `Journal`.`journal_issue_count`, `Journal`.`journ_handling_fee`, `Journal`.`founding_editor`, `Journal`.`founding_editor_address`, `Journal`.`created`, `Journal`.`modified`, `Journal`.`subdomain`, `Archive`.`id`, `Archive`.`month`, `Archive`.`year`, `Archive`.`created`, `Archive`.`modified` FROM `admin_academic_journals`.`journal_issues` AS `JournalIssue` LEFT JOIN `admin_academic_journals`.`journals` AS `Journal` ON (`JournalIssue`.`journal_id` = `Journal`.`id`) LEFT JOIN `admin_academic_journals`.`archives` AS `Archive` ON (`JournalIssue`.`archive_id` = `Archive`.`id`) WHERE `JournalIssue`.`id` = 208 LIMIT 1110
16SELECT `Article`.`id`, `Article`.`journal_section_id`, `Article`.`journal_issue_id`, `Article`.`article_number`, `Article`.`article_type`, `Article`.`title`, `Article`.`accepted_date`, `Article`.`received_date`, `Article`.`abstract`, `Article`.`abbrev`, `Article`.`full_text`, `Article`.`pages`, `Article`.`doi`, `Article`.`authors_for_citation`, `Article`.`authors`, `Article`.`email`, `Article`.`phone`, `Article`.`address`, `Article`.`has_full_text`, `Article`.`has_reference`, `Article`.`pdf_file`, `Article`.`published`, `Article`.`published_date`, `Article`.`status`, `Article`.`author_id`, `Article`.`created`, `Article`.`modified`, `Article`.`read_count`, `Article`.`shared_count`, `Article`.`download_count`, `Article`.`other_links`, `Article`.`references` FROM `admin_academic_journals`.`articles` AS `Article` WHERE `Article`.`journal_issue_id` = (208)220
17SELECT `ArticleMetric`.`id`, `ArticleMetric`.`article_id`, `ArticleMetric`.`ip`, `ArticleMetric`.`read_t`, `ArticleMetric`.`count`, `ArticleMetric`.`country`, `ArticleMetric`.`region`, `ArticleMetric`.`continent`, `ArticleMetric`.`created`, `ArticleMetric`.`modified` FROM `admin_academic_journals`.`article_metrics` AS `ArticleMetric` WHERE `ArticleMetric`.`article_id` = 685 AND `ArticleMetric`.`read_t` = 'article-abstract' AND `ArticleMetric`.`ip` = '54.225.39.142' AND DATE_FORMAT(`ArticleMetric`.`created`, '%Y-%m-%d') = '2017-09-20' LIMIT 1003627
18BEGIN003627
19INSERT INTO `admin_academic_journals`.`article_metrics` (`read_t`, `count`, `article_id`, `ip`, `country`, `region`, `continent`, `modified`, `created`) VALUES ('article-abstract', 1, 685, '54.225.39.142', 'United States', 'Virginia', 'North America', '2017-09-20 04:58:19', '2017-09-20 04:58:19')112675
20COMMIT112675
21SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
22SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
23SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
24SELECT `JournalIssue`.`id`, `JournalIssue`.`journal_id`, `JournalIssue`.`archive_id`, `JournalIssue`.`volume_number`, `JournalIssue`.`issue_number`, `JournalIssue`.`page_range`, `JournalIssue`.`edition`, `JournalIssue`.`month`, `JournalIssue`.`picture`, `JournalIssue`.`home_issue`, `JournalIssue`.`current_issue`, `JournalIssue`.`articles_count`, `JournalIssue`.`e-book`, `JournalIssue`.`issuu_embed`, `JournalIssue`.`subject`, `JournalIssue`.`created`, `JournalIssue`.`modified` FROM `admin_academic_journals`.`journal_issues` AS `JournalIssue` WHERE `JournalIssue`.`id` = 208 LIMIT 1110
25SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
26SELECT `JournalIssue`.`id`, `JournalIssue`.`journal_id`, `JournalIssue`.`archive_id`, `JournalIssue`.`volume_number`, `JournalIssue`.`issue_number`, `JournalIssue`.`page_range`, `JournalIssue`.`edition`, `JournalIssue`.`month`, `JournalIssue`.`picture`, `JournalIssue`.`home_issue`, `JournalIssue`.`current_issue`, `JournalIssue`.`articles_count`, `JournalIssue`.`e-book`, `JournalIssue`.`issuu_embed`, `JournalIssue`.`subject`, `JournalIssue`.`created`, `JournalIssue`.`modified` FROM `admin_academic_journals`.`journal_issues` AS `JournalIssue` WHERE `JournalIssue`.`id` = 208 LIMIT 1110
27SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
28SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
29SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
30SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
31SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
32SELECT `Logo`.`id`, `Logo`.`name`, `Logo`.`banner`, `Logo`.`description`, `Logo`.`created`, `Logo`.`modified` FROM `admin_academic_journals`.`logos` AS `Logo` WHERE `Logo`.`id` = 1 LIMIT 1110
33SELECT `Setting`.`id`, `Setting`.`key`, `Setting`.`value`, `Setting`.`description`, `Setting`.`created`, `Setting`.`modified` FROM `admin_academic_journals`.`settings` AS `Setting` WHERE 1 = 1660
34SELECT `Journal`.`id`, `Journal`.`journal_category_id`, `Journal`.`name`, `Journal`.`issn`, `Journal`.`abbrev`, `Journal`.`pub_abbrev`, `Journal`.`banner`, `Journal`.`colour`, `Journal`.`email`, `Journal`.`password`, `Journal`.`instruction_for_author_file`, `Journal`.`reviewers_guide_file`, `Journal`.`about_text`, `Journal`.`submit_manuscript`, `Journal`.`instructions_for_authors`, `Journal`.`pub_ethics`, `Journal`.`abstracting`, `Journal`.`call_for_papers`, `Journal`.`faculty_1000`, `Journal`.`editors`, `Journal`.`journal_issue_count`, `Journal`.`journ_handling_fee`, `Journal`.`founding_editor`, `Journal`.`founding_editor_address`, `Journal`.`created`, `Journal`.`modified`, `Journal`.`subdomain` FROM `admin_academic_journals`.`journals` AS `Journal` WHERE `Journal`.`id` = 42 LIMIT 1110