EVALUATING ACCOUNTABILITY AND TRANSPARENCY MECHANISMS IN DEVELOPMENT FINANCE INSTITUTION

Authors

  • Animpuye Canice Author
  • Otuagoma, Florence Onororakpoene Author
  • Animpuye, Hilary Animpuye Author

DOI:

https://doi.org/10.67199/68f67c90

Keywords:

Public Accountability Transparency, Auditing Practice, Stakeholder Engagement

Abstract

This study examines the tools that enhance public accountability and transparency in DIF, with a particular focus on auditing practices, stakeholder engagement, and ethical considerations. Adopting a systematic review methodology, the study observing the Preferred Reporting Items for Careful Reviews and Meta-Analyses (PRICMA) guidelines to ensure methodological advancement and transparency. The literature review covers a 24-year period (2000–2024) and incorporated peer-reviewed journal articles and official document. Data were collected and analyzed using qualitative synthesis and thematic analysis to discover key patterns, themes, and research gaps. The findings highlight the essential role of effective external and internal auditing practices in sustaining public confidence, as well as the relevance of active stakeholder engagement and adequate ethical frameworks in promoting transparency and accountability. In all, the study underscores the need for a wider approach to strengthening public sector financial management. Policy formulators are encouraged to prioritize fame auditing systems and advocate ethical behavior through continuous professional orientation.

Keywords: Public Accountability Transparency, Auditing Practice, Stakeholder Engagement.

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Published

2026-04-24

How to Cite

EVALUATING ACCOUNTABILITY AND TRANSPARENCY MECHANISMS IN DEVELOPMENT FINANCE INSTITUTION. (2026). Issues in Contemporary Accounting and Business, 1(1), 88-106. https://doi.org/10.67199/68f67c90