HRMARS - Purpose: This study aims to explore the role of internal control practices in enhancing accountability in two Nigerian public higher learning institutions (HLIs). This study also investigates the determinants and barriers of internal control practices within these public HLIs. Design/methodology/approach: This study adopts a qualitative research approach. We conducted a series of semi-structured interviews with 18 participants in two selected public HLIs in Nigeria. Documentary reviews and observations supplemented these interviews. The data were analysed using thematic analysis over a two-year period. Findings: Our study has demonstrated that the two HLIs adopted the internal control system as a part of broader public sector reforms driven by the New Public Management (NPM) concept. In addition, empirical evidence show that internal control practice had marginally contributed to the enhancement of accountability within the case organisations as these case organisations did not effectively implement the internal control practice. Nonetheless, it has been confirmed that poor internal control implementation within the case organisations was related to the lack of top management's commitment and support, inefficiency and lack of qualified staff with accounting backgrounds in the internal audit departments. Originality/value: This explorative study contributes to the body of knowledge on public sector internal controls and accountability literature, as studies on internal controls and accountability in not-for-profit organisations, especially, public HLIs are limited, requiring in-depth exploration.
Sani et al. (Mon,) studied this question.
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