A Professor of Accounting at the Prince Abubakar Audu University, Anyigba, Sani Rufai Abdullahi, has called for stronger institutions, ethical leadership and value-driven governance to deepen accountability and achieve sustainable national development.
Abdullahi made the call while delivering the 24th inaugural lecture of the university on Tuesday, at the university auditorium in Anyigba, Kogi State.
The lecture was titled, ‘Epistemology of Accountability: Societal and Religious Concerns’.
The don described accountability as a fundamental pillar of moral and social order upon which trust, justice, transparency and responsible leadership are built.
According to him, the epistemology of accountability seeks to understand the nature, origins and justification of knowledge relating to responsibility, answerability and ethical behaviour in both individuals and institutions.
Abdullahi said while societal accountability is sustained through laws, institutions and social norms, religious accountability transcends human systems by placing individuals under moral obligations before God.
He said genuine accountability extends beyond compliance with rules to embrace integrity, stewardship, transparency and ethical consciousness, identifying transparency, answerability and enforcement as its cardinal attributes.
“Effective accountability operates through vertical, horizontal and social dimensions that collectively promote good governance and institutional effectiveness,” he said.
Speaking on the societal dimension, the professor said responsibility to stakeholders, social justice, corporate social responsibility and good governance remain essential for building public confidence and ensuring sustainable development.
On the religious dimension, he explained that accountability is regarded across major religions as a sacred obligation, noting that Christianity teaches stewardship and responsibility before God, while Islam emphasises hisab (accountability), under which every individual is answerable to Allah for his deeds.
He added that Hinduism and Buddhism reinforce accountability through the doctrine of karma, which teaches that every action has corresponding consequences.
Abdullahi said religious teachings provide a moral compass that inspires honesty, integrity, humility, justice and responsible leadership, even where external supervision is absent.
He, however, identified corruption, institutional weaknesses, conflicts of interest, ethical dilemmas, globalisation, technological disruptions, cultural relativism and declining moral values as major challenges confronting accountability in contemporary society.
He said, “Addressing these challenges requires stronger institutions, transparent leadership, active citizen participation, effective legal frameworks and a renewed commitment to ethical values capable of restoring public confidence in governance and public institutions.”
The inaugural lecturer recommended the integration of ethics, civic responsibility and moral education into primary, secondary and tertiary education curricula.
He also called for greater autonomy, adequate funding and stronger enforcement powers for anti-corruption agencies, audit institutions and regulatory bodies, and advocated the adoption of digital governance platforms, open-data systems, blockchain-based record management and online audit trails to reduce corruption.
Earlier, the Vice-Chancellor of the university, Prof. Salisu Ogbo Usman, described the lecture as another remarkable milestone in the institution’s academic history, noting that it was the seventh inaugural lecture since his assumption of office on February 11, 2026.
Usman said accountability should not be viewed merely as a technical or financial concept but as a body of knowledge deeply rooted in ethical values, societal responsibility and religious convictions.
The lecture was attended by members of the university’s Governing Council, government functionaries, members of management and Senate, staff, students, professional accountants, scholars, religious and traditional leaders.
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