Management & Accountability: Financial Management Practices and Accountability in Turn-Around Secondary Schools in Gombe State, Nigeria

Abstract This study examines financial management practices and accountability mechanisms in turn-around secondary schools in Gombe State, Nigeria. The population of the study is 1713 stakeholders comprising; principals, teachers, officials from the Gombe state ministry of education headquarters, Parent-Teachers’ Association (PTA) and School-Based Management Committees (SBMC) officials. Out of the population, 646 was selected using purposive and stratified sampling techniques as sample of the study. The data for the study was collected using questionnaire. The study adopted a descriptive survey design and data were analysed using descriptive statistics. Findings revealed that although most school administrators possessed financial management skills and prepared financial plans, challenges such as delayed fund disbursement, political interference, weak stakeholder oversight, and inadequate financial training hindered effective management. Stakeholder contributions from PTA and SBMC, though significant, were often mismanaged due to poor accountability systems. The study concludes that managerial competence alone is insufficient for effective financial management; accountability and transparency are equally essential. The research contributes to knowledge by providing empirical evidence on the accountability challenges specific to Nigerian turn-around schools. Recommendations include the institutionalization of regular audits, training in financial literacy for administrators, and stronger oversight by stakeholders to ensure transparent and efficient fund utilization.