AN ASSESSMENT OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE, NIGERIA (2014 – 2023)

Abstract

This study was undertaken to assess the impact of public financial management reform on public sector performance in Kaduna State. The study adopted the NPM theory, which helped in explaining the implementation of the reform. The research design adopted was explanatory sequential type of mixed method while primary and secondary methods of generating data were used. The population size of the study consists of all the staff of the five stakeholder MDAs, which was 770. Sample of 260 was obtained using Research Advisor (2006). The sampling technique adopted was judgment sampling (also known as purposive sampling). The primary data were sourced through the administration of questionnaire and conducting interviews while secondary data were obtained from official publications and reports. The data source ensured the generation of comprehensive and reliable information. The questionnaires were administered using a 5-point Likert scale. Interviews with Staff Officers and Directors of Administration from each stakeholder MDA provided deeper insights, complementing the quantitative data.  Data from the questionnaires were analyzed using descriptive and inferential statistics via SPSS 23 version. Descriptive statistics summarized data patterns, while regression analyses examined relationships between variables, helping to answer research question and predict future trends. The study's findings revealed that the public financial management reform has a positive and significant impact on public sector performance, showing its influence on improving service performance, highlighting their role in boosting accountability and efficiency. The study therefore concludes that the implementation of the public financial management reform has significantly impacted public sector performance in Kaduna State. It agreed that certain reform areas show promise, persistent challenges needs to be addressed. It therefore recommends the strengthening of PFM activities by enhancing transparency and accountability mechanisms. It also recommends further digitization of public financial management reports and records. 

Keywords: Public Financial Management, Efficiency, Accountability, Public Sector Performance, Public Sector Reform.

DOI: www.doi.org/10.36349/fujpam.2025.v4i02.009

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author/Aliyu Abubakar

journal/FUJPAM Vol. 4, No. 2