A Professor of Accounting at Prince Abubakar Audu University (PAAU), Anyigba, Professor Sani Rufai Abdullahi, has called for stronger institutions, ethical leadership and value-driven governance as key ingredients for strengthening accountability, restoring public trust and achieving sustainable national development.
Professor Abdullahi made the call on Tuesday while delivering the 24th Inaugural Lecture of the university titled, “Epistemology of Accountability: Societal and Religious Concerns,” at the institution’s auditorium.
In his lecture, the accounting scholar described accountability as the foundation of justice, transparency, trust and responsible leadership, stressing that it remains indispensable for both public and private institutions.
He explained that the epistemology of accountability seeks to understand the nature and justification of responsibility, answerability and ethical conduct, noting that while societal accountability is enforced through laws, institutions and social norms, religious accountability places individuals under moral obligation before God.
According to him, true accountability goes beyond mere compliance with rules and regulations, adding that it must be driven by integrity, stewardship, transparency and ethical consciousness.
Professor Abdullahi identified transparency, answerability and enforcement as the core pillars of accountability, noting that effective governance depends on strong institutional mechanisms capable of promoting responsibility at all levels.
He said accountability operates through vertical, horizontal and social dimensions, all of which contribute to effective governance, institutional stability and sustainable development.
Speaking on the societal aspect of accountability, the professor emphasised the importance of responsibility to stakeholders, social justice, corporate social responsibility and good governance in building public confidence.
On the religious dimension, he noted that major world religions regard accountability as a sacred obligation. He explained that Christianity promotes stewardship and responsibility before God, while Islam teaches hisab (accountability), where every individual is answerable to Allah for his or her actions. He added that Hinduism and Buddhism reinforce the principle through the doctrine of karma, which teaches that every action has consequences.
Professor Abdullahi further argued that religious values encourage honesty, justice, humility and responsible leadership, even in situations where external supervision is absent.
He also highlighted the relationship between societal and religious accountability, saying both complement each other in promoting ethical governance, peacebuilding, social cohesion, conflict resolution and sustainable development.
The inaugural lecturer, however, expressed concern over factors undermining accountability in modern society, including corruption, institutional weaknesses, conflicts of interest, ethical dilemmas, globalisation, technological disruptions, declining moral values and cultural relativism.
He stressed that addressing these challenges requires stronger institutions, transparent leadership, active citizen participation and effective legal frameworks backed by sound ethical values.
Among his recommendations, Professor Abdullahi advocated the integration of ethics, accountability and civic responsibility into primary, secondary and tertiary education curricula to nurture future leaders with integrity.
He also called for greater autonomy, improved funding and stronger enforcement powers for anti-corruption agencies, audit institutions and regulatory bodies.
The accounting professor further recommended the adoption of digital governance systems, open-data platforms, blockchain-based record management and online audit trails to improve transparency and reduce corruption.
He urged religious organisations to intensify teachings on stewardship, honesty and justice while working closely with governments and civil society organisations to promote ethical behaviour across society.
Professor Abdullahi concluded that accountability remains both a societal necessity and a moral obligation, adding that societies built on integrity, transparency and responsible leadership are better positioned to achieve peace, equity, institutional stability and sustainable development.
Earlier, Chairman of the Inaugural Lecture Committee, Professor S.S. Arogba, congratulated the lecturer on attaining the academic milestone and praised his contributions to the accounting profession.
In his remarks, the Vice-Chancellor of Prince Abubakar Audu University, Professor Salisu Ogbo Usman, described the lecture as another milestone in the institution’s academic journey. He noted that it was the seventh inaugural lecture delivered since he assumed office in February 2026.
The Vice-Chancellor said the lecture demonstrated that accountability should not be viewed merely as a financial or administrative concept but as one deeply rooted in ethics, societal responsibility and religious values.
He commended Professor Abdullahi for delivering what he described as an intellectually enriching and socially relevant lecture, while reaffirming the university’s commitment to excellence in teaching, research, innovation and character development.
The event ended with the presentation of an inaugural lecture certificate, plaque and medal to Professor Abdullahi. It was attended by members of the university’s Governing Council, management, Senate, government officials, professional accountants, scholars, religious and traditional leaders, as well as students and other invited guests.
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